https://www.taxtmi.com/caselaws?id=104857 Personal penalty under the Customs Act may remain enforceable where individuals admit carrying foreign currency into India and later make only a general allegation that their statements were obtained under pressure. A belated, non-specific retraction does not by itself displace admitted facts or negate penalty liability. Penalty quantum may nevertheless be moderated where proved circumstances show that the individuals were economically vulnerable and acted at another person's inducement for a small consideration. On these facts, the personal penalties were retained but reduced, and the appeals succeeded only to that limited extent. en-us Wed, 15 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104857 Personal penalty under the Customs Act may remain enforceable where individuals admit carrying foreign currency into India and later make only a general allegation that their statements were obtained under pressure. A belated, non-specific retraction does not by itself displace admitted facts or negate penalty liability. Penalty quantum may nevertheless be moderated where proved circumstances show that the individuals were economically vulnerable and acted at another person's inducement for a small consideration. On these facts, the personal penalties were retained but reduced, and the appeals succeeded only to that limited extent. Case-Laws Customs Wed, 15 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104857