https://www.taxtmi.com/caselaws?id=340843 The tribunal upheld penalties imposed under section 112 of the Customs Act, 1962 on appellants involved in smuggling Betel nuts. Despite claims of innocence and reliance on co-accused statements, the tribunal found evidence of complicity in smuggling activities. Penalties were reduced for two appellants but upheld for the transport company proprietor due to active participation. The judgment emphasized the importance of evidence beyond statements and lack of cooperation with investigating officers in determining penalties. en-us Tue, 28 Feb 2017 00:00:00 +0530 Mon, 25 Sep 2017 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340843 The tribunal upheld penalties imposed under section 112 of the Customs Act, 1962 on appellants involved in smuggling Betel nuts. Despite claims of innocence and reliance on co-accused statements, the tribunal found evidence of complicity in smuggling activities. Penalties were reduced for two appellants but upheld for the transport company proprietor due to active participation. The judgment emphasized the importance of evidence beyond statements and lack of cooperation with investigating officers in determining penalties. Case-Laws Customs Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340843