https://www.taxtmi.com/caselaws?id=101722 The appellate tribunal upheld the imposition of a personal penalty on the appellant under Section 112 of the Customs Act, 1962. Despite reducing the penalty amount, the tribunal found the appellant liable for the penalty due to consistent statements and corroborative evidence linking him to the ownership and transportation of smuggled gold bars. en-us Mon, 25 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 17:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101722 The appellate tribunal upheld the imposition of a personal penalty on the appellant under Section 112 of the Customs Act, 1962. Despite reducing the penalty amount, the tribunal found the appellant liable for the penalty due to consistent statements and corroborative evidence linking him to the ownership and transportation of smuggled gold bars. Case-Laws Customs Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101722