https://www.taxtmi.com/caselaws?id=127064 The penalty imposed on the appellant for smuggling rough diamonds and gold into India and smuggling out cut and polished diamonds outside India was challenged. The tribunal found that there was no evidence implicating the appellant in the smuggling offenses, as the statements relied upon were unreliable and did not attribute any role to the appellant. Consequently, the penalty was set aside, and the appeal was allowed with consequential relief to the appellants. en-us Thu, 28 May 2009 00:00:00 +0530 Mon, 18 Feb 2013 12:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127064 The penalty imposed on the appellant for smuggling rough diamonds and gold into India and smuggling out cut and polished diamonds outside India was challenged. The tribunal found that there was no evidence implicating the appellant in the smuggling offenses, as the statements relied upon were unreliable and did not attribute any role to the appellant. Consequently, the penalty was set aside, and the appeal was allowed with consequential relief to the appellants. Case-Laws Customs Thu, 28 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127064