https://www.taxtmi.com/caselaws?id=102233 The appellant appealed against the Commissioner of Customs, Ahmedabad's order for the confiscation of smuggled goods valued at Rs. 10,52,800. The appellant failed to provide evidence of duty payment and declaration of goods, with questionable invoice validity. Despite arguments for a reduced penalty due to alleged depreciation, the penalty was lowered from Rs. 6.5 lakhs to Rs. 5.5 lakhs, and the appeal was partly allowed. en-us Thu, 07 Jun 2001 00:00:00 +0530 Tue, 14 Feb 2012 11:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102233 The appellant appealed against the Commissioner of Customs, Ahmedabad's order for the confiscation of smuggled goods valued at Rs. 10,52,800. The appellant failed to provide evidence of duty payment and declaration of goods, with questionable invoice validity. Despite arguments for a reduced penalty due to alleged depreciation, the penalty was lowered from Rs. 6.5 lakhs to Rs. 5.5 lakhs, and the appeal was partly allowed. Case-Laws Customs Thu, 07 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102233