https://www.taxtmi.com/caselaws?id=183839 The Tribunal upheld the penalties imposed on the appellants, rejecting their contentions regarding the reliance on retracted statements, burden of proof, plea of alibi, and the findings of criminal courts. The Tribunal found that the evidence provided by the Customs authorities was sufficient and corroborated, and the appellants failed to discharge their burden of proving the plea of alibi. The appeals were dismissed. en-us Thu, 07 Nov 1985 00:00:00 +0530 Thu, 23 Jun 2016 10:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183839 The Tribunal upheld the penalties imposed on the appellants, rejecting their contentions regarding the reliance on retracted statements, burden of proof, plea of alibi, and the findings of criminal courts. The Tribunal found that the evidence provided by the Customs authorities was sufficient and corroborated, and the appellants failed to discharge their burden of proving the plea of alibi. The appeals were dismissed. Case-Laws Customs Thu, 07 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183839