TMI BlogLevy of penalty u/s 112 of CA - Smuggling - Gold - The case of Revenue against these appellants have...Levy of penalty u/s 112 of CA - Smuggling - Gold - The case of Revenue against these appellants have made out on the basis of their statements recorded at the time of investigation or the statement of the co-accused. All such statements were retracted soon thereafter. Further, these statements have also not stood the test of cross-examination during the adjudication proceedings - Levy of penalty against two persons set aside - Against one person, levy of penalty reduced from Rs. 1 lakh. to Rs. 25,000/-. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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