https://www.taxtmi.com/caselaws?id=113638 The Tribunal upheld the penalty imposed under Section 112(b) of the Customs Act, 1962 on the appellant involved in smuggling heroin across the Indo-Pak border. Despite being discharged in the criminal case related to the heroin recovery, the Tribunal considered statements of co-accused admissible evidence, linking the appellant to the smuggling operation. The Tribunal emphasized the distinction between criminal proceedings and departmental adjudication, concluding that the statements implicating the appellant were credible and sufficient for upholding the penalty. The appeal was dismissed, affirming the penalty imposed by the Commissioner of Customs. en-us Thu, 10 Oct 1996 00:00:00 +0530 Mon, 07 May 2012 13:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113638 The Tribunal upheld the penalty imposed under Section 112(b) of the Customs Act, 1962 on the appellant involved in smuggling heroin across the Indo-Pak border. Despite being discharged in the criminal case related to the heroin recovery, the Tribunal considered statements of co-accused admissible evidence, linking the appellant to the smuggling operation. The Tribunal emphasized the distinction between criminal proceedings and departmental adjudication, concluding that the statements implicating the appellant were credible and sufficient for upholding the penalty. The appeal was dismissed, affirming the penalty imposed by the Commissioner of Customs. Case-Laws Customs Thu, 10 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113638