https://www.taxtmi.com/caselaws?id=262902 The Tribunal upheld the penalties imposed under Sections 112(a) and 112(b) of the Customs Act, 1962 on two individuals for aiding and abetting smuggling of Vitamin B-1. The confessional statements obtained from the individuals were deemed valid evidence, despite retractions made under duress. The Tribunal found substantial evidence supporting the allegation of abetment in smuggling activities against another individual. Ultimately, the appeals were dismissed, emphasizing the importance of valid confessional statements in customs proceedings and affirming the penalties imposed on the individuals involved in smuggling activities. en-us Thu, 25 Sep 2014 00:00:00 +0530 Sat, 22 Aug 2015 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262902 The Tribunal upheld the penalties imposed under Sections 112(a) and 112(b) of the Customs Act, 1962 on two individuals for aiding and abetting smuggling of Vitamin B-1. The confessional statements obtained from the individuals were deemed valid evidence, despite retractions made under duress. The Tribunal found substantial evidence supporting the allegation of abetment in smuggling activities against another individual. Ultimately, the appeals were dismissed, emphasizing the importance of valid confessional statements in customs proceedings and affirming the penalties imposed on the individuals involved in smuggling activities. Case-Laws Customs Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262902