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Customs - Highlights / Catch Notes

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Quantum of penalty u/s 112(b) of the Customs Act - Smuggling - ...

Case Laws     Customs

April 28, 2021

Quantum of penalty u/s 112(b) of the Customs Act - Smuggling - Gold Jewellery - Role of the petitioner in the act of smuggling the gold and currency notes is quite apparent and established from plethora of materials, which have been duly and satisfactorily proved on the strength of the documentary as well as oral evidence as required by the law. - the petitioner has been rightly and unfailingly been held liable for committing the act in total contravention of law and hence, imposing of the penalty is found justifiable - HC

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