https://www.taxtmi.com/caselaws?id=405876 The Tribunal upheld the reduced penalties imposed on the appellants under Section 112 of the Customs Act, 1962. Despite the appellants' claims of being mere employees following instructions and lacking mens rea, the Tribunal found their active participation in smuggling and melting gold bars. Retracting statements did not absolve them, and the evidence pointed to their complicity in the illegal activities. The Tribunal dismissed the appeals, emphasizing the appellants' involvement in the criminal scheme and affirming the penalties imposed. en-us Tue, 30 Mar 2021 00:00:00 +0530 Wed, 28 Jul 2021 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405876 The Tribunal upheld the reduced penalties imposed on the appellants under Section 112 of the Customs Act, 1962. Despite the appellants' claims of being mere employees following instructions and lacking mens rea, the Tribunal found their active participation in smuggling and melting gold bars. Retracting statements did not absolve them, and the evidence pointed to their complicity in the illegal activities. The Tribunal dismissed the appeals, emphasizing the appellants' involvement in the criminal scheme and affirming the penalties imposed. Case-Laws Customs Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405876