https://www.taxtmi.com/caselaws?id=82852 The Appellate Tribunal CEGAT, Madras upheld the confiscation of gold and wristwatches along with a penalty imposed on the appellant for alleged concealment by Customs authorities. Despite the lack of formal confrontation, the Tribunal viewed the appellant's circumstances as justifying a lenient approach due to the presence of an 8-month-old child and the possibility of oversight during travel. The penalty of Rs. 2,000 was maintained, and the confiscated goods were released upon payment of a fine of Rs. 5,000, with a condition for re-export within four months. The decision was specific to the appellant, Smt. Rachel Oommen, with no ruling on the penalty imposed on her brother, Philip Chacko. en-us Sat, 25 Jun 1983 00:00:00 +0530 Thu, 07 Jul 2011 17:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82852 The Appellate Tribunal CEGAT, Madras upheld the confiscation of gold and wristwatches along with a penalty imposed on the appellant for alleged concealment by Customs authorities. Despite the lack of formal confrontation, the Tribunal viewed the appellant's circumstances as justifying a lenient approach due to the presence of an 8-month-old child and the possibility of oversight during travel. The penalty of Rs. 2,000 was maintained, and the confiscated goods were released upon payment of a fine of Rs. 5,000, with a condition for re-export within four months. The decision was specific to the appellant, Smt. Rachel Oommen, with no ruling on the penalty imposed on her brother, Philip Chacko. Case-Laws Customs Sat, 25 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82852