https://www.taxtmi.com/caselaws?id=422789 The penalties imposed on Mr. Pawan Kumar Arora and Mr. Amrit Pal under Section 112 of the Customs Act were set aside by the court due to insufficient evidence of their involvement in smuggling activities. However, the penalty on Mr. Rajeev Kumar was reduced from Rs. 1 lakh to Rs. 25,000 based on strong evidence of his intent to receive smuggled gold, despite the gold not being found on him. The court highlighted the importance of corroborative evidence and deemed retracted statements inadequate for penal actions. en-us Fri, 20 May 2022 00:00:00 +0530 Mon, 06 Feb 2023 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422789 The penalties imposed on Mr. Pawan Kumar Arora and Mr. Amrit Pal under Section 112 of the Customs Act were set aside by the court due to insufficient evidence of their involvement in smuggling activities. However, the penalty on Mr. Rajeev Kumar was reduced from Rs. 1 lakh to Rs. 25,000 based on strong evidence of his intent to receive smuggled gold, despite the gold not being found on him. The court highlighted the importance of corroborative evidence and deemed retracted statements inadequate for penal actions. Case-Laws Customs Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422789