https://www.taxtmi.com/highlights?id=68207 Penalty imposed on the Respondents under Section 112(a) and (b) of the Customs Act, 1962, dropped - Respondents had admitted to have been involved in several smuggling activities - it is found that except the statements recorded by the DRI dated 10.06.2019 and 11.06.2019 which were retracted by the Respondents on the first opportunity available on 12.06.2019 before the Ld.CMM, Kolkata, no other corroborative evidence has been brought on record. In that circumstances penalty on the Respondents are not imposable. - AT en-us Fri, 10 Feb 2023 10:54:24 +0530 Fri, 10 Feb 2023 10:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68207 Penalty imposed on the Respondents under Section 112(a) and (b) of the Customs Act, 1962, dropped - Respondents had admitted to have been involved in several smuggling activities - it is found that except the statements recorded by the DRI dated 10.06.2019 and 11.06.2019 which were retracted by the Respondents on the first opportunity available on 12.06.2019 before the Ld.CMM, Kolkata, no other corroborative evidence has been brought on record. In that circumstances penalty on the Respondents are not imposable. - AT Highlights Customs Fri, 10 Feb 2023 10:54:24 +0530 https://www.taxtmi.com/highlights?id=68207