https://www.taxtmi.com/caselaws?id=100255 Foreign-origin gold biscuits in the appellant's possession were treated as liable to customs penalty because no evidence of lawful import was produced. The argument that a prior criminal conviction barred customs action was rejected, since confiscation and penalty under customs law are distinct from prosecution or punishment under another law for the same act. The commentary notes that the penalty under Section 112 of the Customs Act was sustained on merits, but the amount was reduced from Rs. 15,000 to Rs. 5,000. en-us Tue, 21 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 17:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100255 Foreign-origin gold biscuits in the appellant's possession were treated as liable to customs penalty because no evidence of lawful import was produced. The argument that a prior criminal conviction barred customs action was rejected, since confiscation and penalty under customs law are distinct from prosecution or punishment under another law for the same act. The commentary notes that the penalty under Section 112 of the Customs Act was sustained on merits, but the amount was reduced from Rs. 15,000 to Rs. 5,000. Case-Laws Customs Tue, 21 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100255