Appellant Penalized for Attempted Smuggling of Foreign Currency to Dubai; Section 114AA Penalty Upheld by Commissioner.

Smuggling - Gold - Foreign Currency - Baggage Rules - The statements and circumstantial evidences of the case proved that the appellant had knowingly and intentionally attempted to illegally carry out the Foreign currency out of India while departing for Dubai on 30.07.2018 - Penalty u/s 114AA upheld. - Commissioner .....

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