https://www.taxtmi.com/caselaws?id=53155 The Commissioner of Customs imposed penalties on the appellants for aiding and abetting in smuggling 92 gold bars under Section 112(a) and (b) of the Customs Act. Despite the appellants' claims of coercion in obtaining their statements and lack of independent corroboration, the Commissioner found sufficient evidence, including the recovery of gold and statements, to establish their involvement in the smuggling operation. The defence pleas were dismissed, and the penalties upheld, as the appellants' roles in different stages of the smuggling process were corroborated by evidence, leading to the rejection of their appeals. en-us Thu, 29 Apr 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53155 The Commissioner of Customs imposed penalties on the appellants for aiding and abetting in smuggling 92 gold bars under Section 112(a) and (b) of the Customs Act. Despite the appellants' claims of coercion in obtaining their statements and lack of independent corroboration, the Commissioner found sufficient evidence, including the recovery of gold and statements, to establish their involvement in the smuggling operation. The defence pleas were dismissed, and the penalties upheld, as the appellants' roles in different stages of the smuggling process were corroborated by evidence, leading to the rejection of their appeals. Case-Laws Customs Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53155