https://www.taxtmi.com/caselaws?id=327102 The Court held that the expression "goods in respect of which any prohibition is in force" in Section 112 of the Customs Act refers to goods expressly prohibited from importation, not goods smuggled into the country. The penalty based on the value of the goods was set aside, and the matter was remanded for reconsideration of the penalty quantum. The judgment emphasized the strict construction of penal provisions and clarified the distinction between prohibited goods and illegally imported goods. en-us Thu, 28 Apr 2016 00:00:00 +0530 Fri, 04 Nov 2016 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327102 The Court held that the expression "goods in respect of which any prohibition is in force" in Section 112 of the Customs Act refers to goods expressly prohibited from importation, not goods smuggled into the country. The penalty based on the value of the goods was set aside, and the matter was remanded for reconsideration of the penalty quantum. The judgment emphasized the strict construction of penal provisions and clarified the distinction between prohibited goods and illegally imported goods. Case-Laws Customs Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327102