https://www.taxtmi.com/caselaws?id=211523 The tribunal upheld the confiscation of seized diamonds and imposition of penalties in a smuggling case. One appellant's penalty was reduced due to admission of involvement, while the other appellant's penalty was set aside for lack of evidence linking him to the smuggling. The dispute over ownership and lack of claim by the alleged owner resulted in the denial of releasing the diamonds on payment of a redemption fine. The tribunal considered individuals' statements, with penalties imposed based on their level of involvement in the smuggling activity. en-us Thu, 18 Aug 2011 00:00:00 +0530 Sun, 25 Mar 2012 22:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211523 The tribunal upheld the confiscation of seized diamonds and imposition of penalties in a smuggling case. One appellant's penalty was reduced due to admission of involvement, while the other appellant's penalty was set aside for lack of evidence linking him to the smuggling. The dispute over ownership and lack of claim by the alleged owner resulted in the denial of releasing the diamonds on payment of a redemption fine. The tribunal considered individuals' statements, with penalties imposed based on their level of involvement in the smuggling activity. Case-Laws Customs Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211523