https://www.taxtmi.com/caselaws?id=96124 The appeal challenged the imposition of a penalty under Section 112(a) of the Act for alleged currency smuggling. The appellant was found with foreign currency upon arrival in Bombay, but the court found no evidence linking him to smuggling or facilitating its importation. While the currency was confiscated, the penalty was set aside as the appellant's innocence was deemed irrelevant to the penalty clause. The judgment allowed the appeal in part, overturning the penalty while confirming the currency confiscation. en-us Tue, 17 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 14:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96124 The appeal challenged the imposition of a penalty under Section 112(a) of the Act for alleged currency smuggling. The appellant was found with foreign currency upon arrival in Bombay, but the court found no evidence linking him to smuggling or facilitating its importation. While the currency was confiscated, the penalty was set aside as the appellant's innocence was deemed irrelevant to the penalty clause. The judgment allowed the appeal in part, overturning the penalty while confirming the currency confiscation. Case-Laws Customs Tue, 17 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96124