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    <title>2016 (10) TMI 1077 - GAUHATI HIGH COURT</title>
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    <description>The Customs, Excise and Service Tax Appellate Tribunal upheld the penalty imposed on the petitioner for carrying gold bars with foreign markings in a concealed manner, considering the petitioner a repeat offender. The Tribunal dismissed the appeal, finding no grounds for waiving the penalty. The High Court, upon review, affirmed the penalty imposition, concluding that the Writ Petition lacked merit and dismissing it.</description>
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      <description>The Customs, Excise and Service Tax Appellate Tribunal upheld the penalty imposed on the petitioner for carrying gold bars with foreign markings in a concealed manner, considering the petitioner a repeat offender. The Tribunal dismissed the appeal, finding no grounds for waiving the penalty. The High Court, upon review, affirmed the penalty imposition, concluding that the Writ Petition lacked merit and dismissing it.</description>
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