https://www.taxtmi.com/caselaws?id=799269 Penalty under Section 112(i) of the Customs Act may be imposed for abetment of smuggling where witness statements, tested through cross-examination, are independently corroborated by documentary and financial evidence. Statements recorded under Section 108 are admissible, and cross-examination satisfies natural justice where witnesses maintain their accounts. Evidence of control over the importing entity, bank account, customs clearance, transportation, advances and container movement established participation in smuggling concealed gold and cigarettes. Liability to penalty was sustained, but the penalty imposed on each individual was reduced as excessive in the overall circumstances. en-us Tue, 25 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799269 Penalty under Section 112(i) of the Customs Act may be imposed for abetment of smuggling where witness statements, tested through cross-examination, are independently corroborated by documentary and financial evidence. Statements recorded under Section 108 are admissible, and cross-examination satisfies natural justice where witnesses maintain their accounts. Evidence of control over the importing entity, bank account, customs clearance, transportation, advances and container movement established participation in smuggling concealed gold and cigarettes. Liability to penalty was sustained, but the penalty imposed on each individual was reduced as excessive in the overall circumstances. Case-Laws Customs Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799269