The Jamaican, who was charged by the ICC in September 2021, has been found guilty after he exercised his right to a hearing before the tribunal.

The tribunal will now consider the submissions of each party before deciding on the appropriate sanction to be imposed. The decision will follow in due course.

The charges relate to the 2019 edition of the Abu Dhabi T10, a tournament held under the aegis of the ECB. Samuels was drafted into the Karnataka Tuskers squad, but did not play the tournament.

Samuels, 42, has been found guilty of:

(1) Article 2.4.2 - Failing to disclose to the Designated Anti-Corruption Official, the receipt of any gift, payment, hospitality or other benefit that was made or given in circumstances that could bring the Participant or the sport of cricket into disrepute.

(2) Article 2.4.3 - Failing to disclose to the Designated Anti-Corruption Official receipt of hospitality with a value of US $750 or more.

(3) Article 2.4.6 - Failing to cooperate with the Designated Anti-Corruption Official's investigation.

(4) Article 2.4.7 - Obstructing or delaying the Designated Anti-Corruption Official's investigation by concealing information that may have been relevant to the investigation.

The tribunal rendered a verdict of guilt across all four counts. The first count was determined by a majority decision, while the remaining three counts were established through unanimous decisions.

Samuels, having participated in 71 Tests, 207 ODIs, and 67 T20Is, formally declared his retirement in November 2020. Over the course of his career, he accumulated more than 11,000 international runs and securing 17 centuries.

Throughout his professional journey, he encountered various controversies. The most significant setback came in May 2008, when he received a two-year suspension subsequent to being proven guilty of "receiving money, or benefit or other reward that could bring him or the game of cricket into disrepute."