https://www.taxtmi.com/caselaws?id=355265 The penalty of &8377; 1,00,000 imposed on the appellants for smuggling narcotic drugs through a courier service, in violation of Customs Act regulations, was upheld. The court found that the failure to verify documents and obtain proper authorization, along with concealing drugs in a parcel declared as reading books, constituted serious offenses warranting the imposed penalty. The judgment emphasized the gravity of drug smuggling and dismissed the appeal, affirming the penalty under Section 114 (i) of the Customs Act, 1962. en-us Thu, 09 Nov 2017 00:00:00 +0530 Thu, 28 Feb 2019 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355265 The penalty of &8377; 1,00,000 imposed on the appellants for smuggling narcotic drugs through a courier service, in violation of Customs Act regulations, was upheld. The court found that the failure to verify documents and obtain proper authorization, along with concealing drugs in a parcel declared as reading books, constituted serious offenses warranting the imposed penalty. The judgment emphasized the gravity of drug smuggling and dismissed the appeal, affirming the penalty under Section 114 (i) of the Customs Act, 1962. Case-Laws Customs Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355265