https://www.taxtmi.com/caselaws?id=472500 Penalty for abetment of improper import of concealed gold requires proof that the person knowingly received, assisted, or otherwise abetted the offending goods. Telephone-call evidence, without reliable corroboration, does not by itself establish knowing receipt or abetment. A third-party statement cannot be relied on when its maker is not made available for cross-examination. The absence of an inculpatory statement by the alleged recipient, incriminating material from the appellant's premises, and admitted knowledge of the goods left the statutory ingredients of abetment unproved; the penalty was unsustainable. en-us Fri, 21 Nov 2025 00:00:00 +0530 Wed, 14 Oct 2026 13:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472500 Penalty for abetment of improper import of concealed gold requires proof that the person knowingly received, assisted, or otherwise abetted the offending goods. Telephone-call evidence, without reliable corroboration, does not by itself establish knowing receipt or abetment. A third-party statement cannot be relied on when its maker is not made available for cross-examination. The absence of an inculpatory statement by the alleged recipient, incriminating material from the appellant's premises, and admitted knowledge of the goods left the statutory ingredients of abetment unproved; the penalty was unsustainable. Case-Laws Customs Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472500