2008 (10) TMI 521 - AT - Customs

Summary

The appeal was filed against the imposition of a penalty of Rs. 2 lakh under Section 114 of the Customs Act for attempting to smuggle foreign currency by concealing it in the body. The appellant did not disclose the name of the person who handed over the currency, leading to the dismissal of the appeal by the Appellate Tribunal CESTAT, New Delhi.