https://www.taxtmi.com/article/detailed?id=13409 The tribunal held that imposition of penalty under Section 112 could not be sustained where the case depended solely on a retracted confessional statement of a co-accused and an isolated brief telephone call, there was no corroborative evidence of prior knowledge or dealings with confiscable goods, and prior penalties pending adjudication could not be used to establish present culpability. en-us Mon, 27 Jan 2025 10:05:28 +0530 Mon, 27 Jan 2025 10:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13409 The tribunal held that imposition of penalty under Section 112 could not be sustained where the case depended solely on a retracted confessional statement of a co-accused and an isolated brief telephone call, there was no corroborative evidence of prior knowledge or dealings with confiscable goods, and prior penalties pending adjudication could not be used to establish present culpability. Articles Customs - Import - Export - SEZ Mon, 27 Jan 2025 10:05:28 +0530 https://www.taxtmi.com/article/detailed?id=13409