https://www.taxtmi.com/caselaws?id=91725 The Revenue appealed against the Commissioner of Customs' order imposing penalties on individuals involved in smuggling precious stones. The appellate tribunal remanded the case, directing the Commissioner to modify the order and impose penalties on a respondent previously found involved in smuggling activities but not penalized. The case also involved the confiscation of precious stones under the Customs Act, 1962, with penalties imposed on various individuals for their roles in the illegal activities. The investigation uncovered smuggling and illegal possession of precious stones, leading to confiscation and penalties, highlighting the need for consistent penalty imposition based on findings. en-us Mon, 11 Jan 1999 00:00:00 +0530 Thu, 20 Oct 2011 14:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91725 The Revenue appealed against the Commissioner of Customs' order imposing penalties on individuals involved in smuggling precious stones. The appellate tribunal remanded the case, directing the Commissioner to modify the order and impose penalties on a respondent previously found involved in smuggling activities but not penalized. The case also involved the confiscation of precious stones under the Customs Act, 1962, with penalties imposed on various individuals for their roles in the illegal activities. The investigation uncovered smuggling and illegal possession of precious stones, leading to confiscation and penalties, highlighting the need for consistent penalty imposition based on findings. Case-Laws Customs Mon, 11 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91725