https://www.taxtmi.com/caselaws?id=341814 The court allowed the appeal, setting aside the penalty imposed under Section 112(a) & (b) of the Customs Act, 1962. The appellant's acquittal in the criminal case, due to lack of evidence linking him to the conspiracy, rendered the adjudication order unjust. The court held that reliance on the retracted confessional statement and circumstantial evidence was insufficient to establish guilt, overturning the Tribunal's decision and ruling in favor of the appellant. en-us Tue, 28 Mar 2017 00:00:00 +0530 Mon, 13 Nov 2017 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341814 The court allowed the appeal, setting aside the penalty imposed under Section 112(a) & (b) of the Customs Act, 1962. The appellant's acquittal in the criminal case, due to lack of evidence linking him to the conspiracy, rendered the adjudication order unjust. The court held that reliance on the retracted confessional statement and circumstantial evidence was insufficient to establish guilt, overturning the Tribunal's decision and ruling in favor of the appellant. Case-Laws Customs Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341814