https://www.taxtmi.com/caselaws?id=105366 The court set aside the personal penalties imposed on two appellants under Section 112 of the Customs Act, 1962. The judge found the penalties unsustainable due to reliance on unreliable co-accused statements without independent corroboration. The ambiguity in identifying one appellant and lack of evidence connecting them to illicit activities led to the penalties being overturned. Both appellants were granted relief, with the judge ruling in their favor and resolving the issue of personal penalties under the Customs Act in this case. en-us Thu, 18 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 14:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105366 The court set aside the personal penalties imposed on two appellants under Section 112 of the Customs Act, 1962. The judge found the penalties unsustainable due to reliance on unreliable co-accused statements without independent corroboration. The ambiguity in identifying one appellant and lack of evidence connecting them to illicit activities led to the penalties being overturned. Both appellants were granted relief, with the judge ruling in their favor and resolving the issue of personal penalties under the Customs Act in this case. Case-Laws Customs Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105366