https://www.taxtmi.com/caselaws?id=363482 The Tribunal upheld penalties imposed under the Customs Act against two appellants involved in smuggling rough diamonds but reduced the amounts due to excessive imposition, finding their involvement based on unchallenged oral evidence. The modified order partially allowed the appeals, emphasizing the necessity of concrete evidence and fair penalty imposition in smuggling cases. en-us Tue, 19 Dec 2017 00:00:00 +0530 Thu, 12 Jul 2018 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363482 The Tribunal upheld penalties imposed under the Customs Act against two appellants involved in smuggling rough diamonds but reduced the amounts due to excessive imposition, finding their involvement based on unchallenged oral evidence. The modified order partially allowed the appeals, emphasizing the necessity of concrete evidence and fair penalty imposition in smuggling cases. Case-Laws Customs Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363482