https://www.taxtmi.com/caselaws?id=98789 Personal penalty under the Customs Act was upheld against a person accompanying a consignment from Nepal to India because he admitted his association with the goods and his role in transporting them over a long distance. His plea of innocence was rejected on the facts, as the circumstances supported liability to penalty under Section 112. The penalty was nevertheless moderated on the facts and reduced from Rs. 1 lakh to Rs. 10,000. en-us Thu, 07 Oct 1999 00:00:00 +0530 Tue, 24 Jan 2012 10:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98789 Personal penalty under the Customs Act was upheld against a person accompanying a consignment from Nepal to India because he admitted his association with the goods and his role in transporting them over a long distance. His plea of innocence was rejected on the facts, as the circumstances supported liability to penalty under Section 112. The penalty was nevertheless moderated on the facts and reduced from Rs. 1 lakh to Rs. 10,000. Case-Laws Customs Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98789