https://www.taxtmi.com/caselaws?id=780412 The HC noted its prior criminal acquittal did not bind the Adjudicating Authority or CESTAT in quasi-judicial penalty proceedings under s.114 Customs Act. On the record, including appellants' statements and co-accused admissions, the adjudicator and CESTAT reasonably found, on the preponderance of probabilities, that the appellants abetted manufacture, delivery and export of contraband narcotics. The Tribunal's upholding of the penalty was held not to exceed jurisdiction. Questions resolved for the Revenue and against the appellants; appeal dismissed. en-us Wed, 15 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780412 The HC noted its prior criminal acquittal did not bind the Adjudicating Authority or CESTAT in quasi-judicial penalty proceedings under s.114 Customs Act. On the record, including appellants' statements and co-accused admissions, the adjudicator and CESTAT reasonably found, on the preponderance of probabilities, that the appellants abetted manufacture, delivery and export of contraband narcotics. The Tribunal's upholding of the penalty was held not to exceed jurisdiction. Questions resolved for the Revenue and against the appellants; appeal dismissed. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780412