https://www.taxtmi.com/caselaws?id=426096 The appellate tribunal upheld the absolute confiscation of 25 gold bars concealed in imported embroidery machines, citing the appellants' involvement in smuggling activities. The tribunal deemed the penalties imposed under Section 112(a) of the Customs Act justified, rejecting claims of excessive amounts. Statements recorded by DRI officers were upheld as admissible evidence despite appellants' objections, leading to the affirmation of their active participation in the illicit scheme. The tribunal found both appellants complicit in the smuggling operation, with one identified as the mastermind and the other as an accomplice, ultimately upholding the penalties and confiscation. en-us Fri, 05 Aug 2022 00:00:00 +0530 Mon, 08 Aug 2022 09:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426096 The appellate tribunal upheld the absolute confiscation of 25 gold bars concealed in imported embroidery machines, citing the appellants' involvement in smuggling activities. The tribunal deemed the penalties imposed under Section 112(a) of the Customs Act justified, rejecting claims of excessive amounts. Statements recorded by DRI officers were upheld as admissible evidence despite appellants' objections, leading to the affirmation of their active participation in the illicit scheme. The tribunal found both appellants complicit in the smuggling operation, with one identified as the mastermind and the other as an accomplice, ultimately upholding the penalties and confiscation. Case-Laws Customs Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426096