CASE LAWS
|
Authority |
One liner |
|
2025(11)LCX0098 Kolkata Tribunal Ajay Sarawagi |
Retracted custodial confession and uncorroborated co-accused statement cannot anchor penalty under Section 112(b). |
|
2025(09)LCX0063 Allahabad Tribunal Subhankar Sarkar |
For non-notified goods, Customs must prove smuggling; foreign labels + suspicion aren’t enough to sustain penalty. |
|
2025(06)LCX0006 Kolkata Tribunal Sachin Bharat Pawar |
Penalty under Section 112(b) of the Customs Act cannot be sustained without corroborative evidence beyond co-accuseds statements. |