https://www.taxtmi.com/caselaws?id=113516 The Tribunal allowed the appeal against a penalty imposed under Section 112 of the Customs Act for heroin recovery. Despite the appellant's acquittal in a criminal trial due to lack of evidence, the Revenue argued against setting aside the penalty. However, the Tribunal considered the appellant's absence during the recovery, doubts over a statement recorded under duress, and the High Court's findings of insufficient evidence. Consequently, the penalty was set aside, favoring the appellant due to the lack of substantial evidence and potential coercion during the statement recording process. en-us Thu, 27 May 2004 00:00:00 +0530 Sat, 05 May 2012 16:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113516 The Tribunal allowed the appeal against a penalty imposed under Section 112 of the Customs Act for heroin recovery. Despite the appellant's acquittal in a criminal trial due to lack of evidence, the Revenue argued against setting aside the penalty. However, the Tribunal considered the appellant's absence during the recovery, doubts over a statement recorded under duress, and the High Court's findings of insufficient evidence. Consequently, the penalty was set aside, favoring the appellant due to the lack of substantial evidence and potential coercion during the statement recording process. Case-Laws Customs Thu, 27 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113516