https://www.taxtmi.com/caselaws?id=389414 The tribunal upheld the Commissioner's order in a case involving mis-declaration and smuggling of prohibited items. The individuals involved in the conspiracy were found guilty, with penalties imposed on them. The tribunal dismissed the appeals, affirming the appropriateness of the penalties and confiscations based on the evidence presented. The judgment highlighted the importance of corroborating statements with physical evidence in customs proceedings, supporting the use of statements obtained under duress as substantive evidence. en-us Fri, 06 Dec 2019 00:00:00 +0530 Sat, 07 Dec 2019 13:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389414 The tribunal upheld the Commissioner's order in a case involving mis-declaration and smuggling of prohibited items. The individuals involved in the conspiracy were found guilty, with penalties imposed on them. The tribunal dismissed the appeals, affirming the appropriateness of the penalties and confiscations based on the evidence presented. The judgment highlighted the importance of corroborating statements with physical evidence in customs proceedings, supporting the use of statements obtained under duress as substantive evidence. Case-Laws Customs Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389414