Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However, the appellants claimed they were unaware of the contents of the bags and that they were innocently carrying them. - The penalties imposed on the appellants set aside by the Tribunal, as they were found to be innocent of any involvement in the smuggling of gold.
Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However, the appellants claimed they were unaware of the contents of the bags and that they were innocently carrying them. - The penalties imposed on the appellants set aside by the Tribunal, as they were found to be innocent of any involvement in the smuggling of gold.
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