https://www.taxtmi.com/caselaws?id=258103 The Court upheld the denial of cross-examination rights to the appellants, emphasizing that witness statements and other evidence were sufficient to establish guilt. The evidence, including call detail records and testimony, proved the appellants' knowledge and involvement in smuggling activities. The penalties imposed under Section 112(b) of the Customs Act, 1962, were deemed valid, with the Court affirming the conscious involvement of the appellants in the smuggling racket. The appeals were dismissed as no substantial question of law arose, and the findings of guilt and penalties were upheld based on the cumulative evidence presented. en-us Fri, 20 Mar 2015 00:00:00 +0530 Tue, 29 Sep 2015 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258103 The Court upheld the denial of cross-examination rights to the appellants, emphasizing that witness statements and other evidence were sufficient to establish guilt. The evidence, including call detail records and testimony, proved the appellants' knowledge and involvement in smuggling activities. The penalties imposed under Section 112(b) of the Customs Act, 1962, were deemed valid, with the Court affirming the conscious involvement of the appellants in the smuggling racket. The appeals were dismissed as no substantial question of law arose, and the findings of guilt and penalties were upheld based on the cumulative evidence presented. Case-Laws Customs Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258103