https://www.taxtmi.com/caselaws?id=271124 The Tribunal upheld the decision to penalize the appellant under Section 112 of the Customs Act, 1962, for abetting mis-declaration of goods' value and quantity. Despite the appellant's retraction of statements and attempts to present false evidence, the Tribunal found his involvement in the conspiracy established. The penalty was deemed justified, and the appeal was rejected, affirming the original order's legality. en-us Fri, 08 Jan 2016 00:00:00 +0530 Wed, 19 Oct 2016 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271124 The Tribunal upheld the decision to penalize the appellant under Section 112 of the Customs Act, 1962, for abetting mis-declaration of goods' value and quantity. Despite the appellant's retraction of statements and attempts to present false evidence, the Tribunal found his involvement in the conspiracy established. The penalty was deemed justified, and the appeal was rejected, affirming the original order's legality. Case-Laws Customs Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271124