https://www.taxtmi.com/caselaws?id=152536 The Tribunal upheld the confiscation of electronic goods valued at approximately Rs. 11 lakhs under Section 111(d) of the Customs Act, 1962, due to evidence of smuggling activities by the appellant. A penalty of Rs. 1,00,000 under Section 112(a) of the Customs Act, 1962, was also imposed. The fine in lieu of confiscation was reduced to Rs. 3,00,000. The appeal was partly allowed, with the penalty upheld and the fine amount reduced, considering the circumstances and evidence presented. en-us Tue, 19 Jan 2010 00:00:00 +0530 Sat, 06 Jul 2013 14:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152536 The Tribunal upheld the confiscation of electronic goods valued at approximately Rs. 11 lakhs under Section 111(d) of the Customs Act, 1962, due to evidence of smuggling activities by the appellant. A penalty of Rs. 1,00,000 under Section 112(a) of the Customs Act, 1962, was also imposed. The fine in lieu of confiscation was reduced to Rs. 3,00,000. The appeal was partly allowed, with the penalty upheld and the fine amount reduced, considering the circumstances and evidence presented. Case-Laws Customs Tue, 19 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152536