https://www.taxtmi.com/caselaws?id=271258 The Tribunal upheld the penalty of Rs. 1 lakh imposed on the appellant under Section 112 of the Customs Act for his active participation in smuggling activities. Despite initially retracting his statement, the appellant later confessed to his involvement and admitted to previous incidents. The Tribunal found his confession credible, emphasizing that a retraction without evidence of coercion does not diminish the statement's value. Considering the significant value of the smuggled goods and the appellant's integral role, the Tribunal dismissed the appeal, citing a Supreme Court judgment supporting its decision. en-us Wed, 23 Sep 2015 00:00:00 +0530 Sun, 31 Jan 2016 23:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271258 The Tribunal upheld the penalty of Rs. 1 lakh imposed on the appellant under Section 112 of the Customs Act for his active participation in smuggling activities. Despite initially retracting his statement, the appellant later confessed to his involvement and admitted to previous incidents. The Tribunal found his confession credible, emphasizing that a retraction without evidence of coercion does not diminish the statement's value. Considering the significant value of the smuggled goods and the appellant's integral role, the Tribunal dismissed the appeal, citing a Supreme Court judgment supporting its decision. Case-Laws Customs Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271258