https://www.taxtmi.com/caselaws?id=81643 The Appellate Tribunal CEGAT, CALCUTTA upheld the penalty imposed on the appellant under Section 112(b) of the Customs Act for possession of foreign medicinal powder. Despite the appellant's initial claim of ignorance, subsequent admissions and discrepancies in statements and conduct led the tribunal to reject his defense as a poor porter. The tribunal considered all evidence, including the appellant's possession of a significant amount of money inconsistent with his income, and concluded that the penalty was justified based on the circumstances of the case. The appeal was dismissed, affirming the penalty for the appellant's involvement in transporting smuggled medicinal powder. en-us Thu, 01 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 18:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81643 The Appellate Tribunal CEGAT, CALCUTTA upheld the penalty imposed on the appellant under Section 112(b) of the Customs Act for possession of foreign medicinal powder. Despite the appellant's initial claim of ignorance, subsequent admissions and discrepancies in statements and conduct led the tribunal to reject his defense as a poor porter. The tribunal considered all evidence, including the appellant's possession of a significant amount of money inconsistent with his income, and concluded that the penalty was justified based on the circumstances of the case. The appeal was dismissed, affirming the penalty for the appellant's involvement in transporting smuggled medicinal powder. Case-Laws Customs Thu, 01 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81643