https://www.taxtmi.com/caselaws?id=108741 The Appellate Tribunal CEGAT, New Delhi clarified the criteria for imposing penalties under the Customs Act. Penalties were upheld for one appellant admitting involvement in dealing with smuggled gold, while penalties for four other appellants were dismissed due to lack of concrete evidence linking them to the seized currency or smuggled gold. The judgment emphasized the importance of substantial evidence to establish culpability in customs enforcement cases. en-us Wed, 30 Oct 2002 00:00:00 +0530 Tue, 03 Apr 2012 16:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108741 The Appellate Tribunal CEGAT, New Delhi clarified the criteria for imposing penalties under the Customs Act. Penalties were upheld for one appellant admitting involvement in dealing with smuggled gold, while penalties for four other appellants were dismissed due to lack of concrete evidence linking them to the seized currency or smuggled gold. The judgment emphasized the importance of substantial evidence to establish culpability in customs enforcement cases. Case-Laws Customs Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108741