https://www.taxtmi.com/caselaws?id=112884 The High Court quashed proceedings against the appellant in a smuggling case, overturning a penalty of Rs. 5 lakhs. The appellant's involvement was based solely on his brother's coerced statement, which was later retracted. The Sessions Court acquitted the brother due to the statement being obtained under threat. As the department's case relied on the unreliable statement and lacked other evidence linking the appellant to smuggling, the penalty was deemed unsustainable. The appellate tribunal set aside the penalty, emphasizing the lack of substantial evidence connecting the appellant to the seized gold. en-us Mon, 09 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 13:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112884 The High Court quashed proceedings against the appellant in a smuggling case, overturning a penalty of Rs. 5 lakhs. The appellant's involvement was based solely on his brother's coerced statement, which was later retracted. The Sessions Court acquitted the brother due to the statement being obtained under threat. As the department's case relied on the unreliable statement and lacked other evidence linking the appellant to smuggling, the penalty was deemed unsustainable. The appellate tribunal set aside the penalty, emphasizing the lack of substantial evidence connecting the appellant to the seized gold. Case-Laws Customs Mon, 09 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112884