https://www.taxtmi.com/caselaws?id=171477 The Court dismissed the appeal by the Customs authorities and upheld the decision to quash the penalty imposed on the respondent. It was concluded that the respondent was not involved in the importation of gold under Section 167(8) of the Sea Customs Act. Despite the failure of the appeal, the Court declined to award costs to the respondent. en-us Thu, 23 Nov 1961 00:00:00 +0530 Tue, 21 Jul 2015 15:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171477 The Court dismissed the appeal by the Customs authorities and upheld the decision to quash the penalty imposed on the respondent. It was concluded that the respondent was not involved in the importation of gold under Section 167(8) of the Sea Customs Act. Despite the failure of the appeal, the Court declined to award costs to the respondent. Case-Laws Customs Thu, 23 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171477