https://www.taxtmi.com/caselaws?id=202567 The High Court upheld the decision of the CESTAT in a customs case where penalties under Section 112(a) & (b) of the Customs Act were not imposed on the Captain and another respondent. The court found that the evidence presented, including statements implicating the Captain, was insufficient to establish guilt beyond suspicion. The High Court concluded that the CESTAT's decision was based on evidence and not arbitrary, dismissing the appeal and answering the legal question in the negative. en-us Thu, 29 Jul 2010 00:00:00 +0530 Mon, 21 Feb 2011 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202567 The High Court upheld the decision of the CESTAT in a customs case where penalties under Section 112(a) & (b) of the Customs Act were not imposed on the Captain and another respondent. The court found that the evidence presented, including statements implicating the Captain, was insufficient to establish guilt beyond suspicion. The High Court concluded that the CESTAT's decision was based on evidence and not arbitrary, dismissing the appeal and answering the legal question in the negative. Case-Laws Customs Thu, 29 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202567