https://www.taxtmi.com/caselaws?id=105291 Penalty under Section 112(b) of the Customs Act was examined in reference proceedings, with the dispute turning on whether the applicant's conduct amounted to "harbouring" and whether any substantial question of law arose. The analysis relied on the factual record, including access to the premises, seizure of gold strings, and the retracted and reaffirmed confession, and treated the Tribunal's conclusion as one based on appreciation of evidence. On that basis, the statutory expression was considered wide enough to cover the proved conduct, so no substantial question of law was found for reference and the penalty order was left undisturbed. en-us Wed, 29 Aug 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105291 Penalty under Section 112(b) of the Customs Act was examined in reference proceedings, with the dispute turning on whether the applicant's conduct amounted to "harbouring" and whether any substantial question of law arose. The analysis relied on the factual record, including access to the premises, seizure of gold strings, and the retracted and reaffirmed confession, and treated the Tribunal's conclusion as one based on appreciation of evidence. On that basis, the statutory expression was considered wide enough to cover the proved conduct, so no substantial question of law was found for reference and the penalty order was left undisturbed. Case-Laws Customs Wed, 29 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105291