https://www.taxtmi.com/caselaws?id=333180 The Tribunal set aside the Rs. One Crore penalty imposed on Shri Narendra Raval under Section 112(a) of the Customs Act, 1962, due to lack of evidence connecting him to the smuggling of rough diamonds. The Tribunal found the statements of co-accused unreliable and insufficient to penalize Raval, emphasizing the need for corroborated evidence. The jurisdictional issue regarding the Customs Act's applicability to a foreign citizen was acknowledged but not ruled upon as the case was decided on factual grounds. The appeal was allowed, and the impugned order was overturned. en-us Tue, 17 May 2016 00:00:00 +0530 Fri, 18 Aug 2017 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333180 The Tribunal set aside the Rs. One Crore penalty imposed on Shri Narendra Raval under Section 112(a) of the Customs Act, 1962, due to lack of evidence connecting him to the smuggling of rough diamonds. The Tribunal found the statements of co-accused unreliable and insufficient to penalize Raval, emphasizing the need for corroborated evidence. The jurisdictional issue regarding the Customs Act's applicability to a foreign citizen was acknowledged but not ruled upon as the case was decided on factual grounds. The appeal was allowed, and the impugned order was overturned. Case-Laws Customs Tue, 17 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333180