Penalty under Customs Act Section 112(b) dropped due to lack of evidence in gold smuggling case. Employee statements insufficient.

Levy of penalty u/s 112 (b) of the Customs Act, 1962 - Smuggling - gold biscuits of foreign origin - demand merely on the basis of the statements of the employees of the appellant - no evidence has been adduced against the appellant for involvement in the activity of smuggled gold and no cogent evidence has been produced apart from the statements recorded during the course of investigation - No penalty - AT .....

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