https://www.taxtmi.com/caselaws?id=95568 The Appellate Tribunal CEGAT, New Delhi upheld the imposition of a penalty on the appellant under Section 112(b) of the Customs Act, 1962, based on the recovery of smuggled goods and related evidence. Despite the appellant's challenges to the evidence presented, the Tribunal reduced the penalty amount from Rs. one lakh to Rs. 10,000, considering the circumstances and the appellant's role in the offense. en-us Wed, 05 Jan 2000 00:00:00 +0530 Tue, 13 Dec 2011 14:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95568 The Appellate Tribunal CEGAT, New Delhi upheld the imposition of a penalty on the appellant under Section 112(b) of the Customs Act, 1962, based on the recovery of smuggled goods and related evidence. Despite the appellant's challenges to the evidence presented, the Tribunal reduced the penalty amount from Rs. one lakh to Rs. 10,000, considering the circumstances and the appellant's role in the offense. Case-Laws Customs Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95568