<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2002 (6) TMI 417 - COMMISSIONER OF CUSTOMS (APPEALS), KOLKATA</title>
    <link>https://www.taxtmi.com/caselaws?id=104906</link>
    <description>The judgment allowed the appeal of one appellant, rejecting the appeals of others based on the evidence presented and the legal principles governing the corroboration of confessional statements in cases of smuggling activities under the Customs Act, 1962. Penalties were upheld for some appellants due to direct involvement, while one appellant&#039;s penalty was deemed unjustified due to insufficient corroborative evidence. The roles of each appellant in the smuggling operation were analyzed, leading to differentiated liabilities based on their individual involvement in the illegal activities.</description>
    <language>en-us</language>
    <pubDate>Tue, 25 Jun 2002 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 16 Mar 2012 19:30:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=141945" rel="self" type="application/rss+xml"/>
    <item>
      <title>2002 (6) TMI 417 - COMMISSIONER OF CUSTOMS (APPEALS), KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=104906</link>
      <description>The judgment allowed the appeal of one appellant, rejecting the appeals of others based on the evidence presented and the legal principles governing the corroboration of confessional statements in cases of smuggling activities under the Customs Act, 1962. Penalties were upheld for some appellants due to direct involvement, while one appellant&#039;s penalty was deemed unjustified due to insufficient corroborative evidence. The roles of each appellant in the smuggling operation were analyzed, leading to differentiated liabilities based on their individual involvement in the illegal activities.</description>
      <category>Case-Laws</category>
      <law>Customs</law>
      <pubDate>Tue, 25 Jun 2002 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=104906</guid>
    </item>
  </channel>
</rss>