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    <title>2016 (10) TMI 641 - CESTAT NEW DELHI</title>
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    <description>The Tribunal reduced penalties imposed on an individual caught smuggling gold bars at T3 IGI Airport New Delhi. Despite acknowledging the smuggling attempt, evidence showed the gold was intended for the individual&#039;s sister&#039;s marriage. Penalties under sections 112(a) and (b) were reduced to Rs. 1 lakh each, and the penalty under section 114AA was set aside. The appeal was rejected on other grounds.</description>
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    <pubDate>Mon, 19 Sep 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=333621</link>
      <description>The Tribunal reduced penalties imposed on an individual caught smuggling gold bars at T3 IGI Airport New Delhi. Despite acknowledging the smuggling attempt, evidence showed the gold was intended for the individual&#039;s sister&#039;s marriage. Penalties under sections 112(a) and (b) were reduced to Rs. 1 lakh each, and the penalty under section 114AA was set aside. The appeal was rejected on other grounds.</description>
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      <pubDate>Mon, 19 Sep 2016 00:00:00 +0530</pubDate>
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