https://www.taxtmi.com/caselaws?id=116696 The Appellate Tribunal CESTAT, Mumbai upheld the imposition of a penalty of Rs. 50,000 on an employee of a courier company for aiding and abetting smuggling of computer parts and electronic goods. The Tribunal considered evidence including the appellant's own statements, which indicated his knowledge of the smuggling operation involving specific individuals. Despite the appellant's retraction of his statement, the Tribunal found sufficient independent evidence to support his involvement, leading to the rejection of the appeal. en-us Wed, 21 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 18:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116696 The Appellate Tribunal CESTAT, Mumbai upheld the imposition of a penalty of Rs. 50,000 on an employee of a courier company for aiding and abetting smuggling of computer parts and electronic goods. The Tribunal considered evidence including the appellant's own statements, which indicated his knowledge of the smuggling operation involving specific individuals. Despite the appellant's retraction of his statement, the Tribunal found sufficient independent evidence to support his involvement, leading to the rejection of the appeal. Case-Laws Customs Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116696