https://www.taxtmi.com/caselaws?id=126302 Penalty under Section 112(b) of the Customs Act was not sustainable because the goods were not notified under Section 123 and the Revenue failed to prove that they were smuggled into India. The record contained no evidence establishing smuggling, and the mobile handsets were not shown to be restricted goods. As a result, the statutory preconditions for imposing penalty were not met, and the appeals failed. en-us Fri, 03 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 14:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126302 Penalty under Section 112(b) of the Customs Act was not sustainable because the goods were not notified under Section 123 and the Revenue failed to prove that they were smuggled into India. The record contained no evidence establishing smuggling, and the mobile handsets were not shown to be restricted goods. As a result, the statutory preconditions for imposing penalty were not met, and the appeals failed. Case-Laws Customs Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126302