https://www.taxtmi.com/caselaws?id=356581 The court dismissed the petition, upholding the penalties imposed by the Commissioner under sections 112 and 114AA of the Customs Act. It affirmed the service of notice and interpreted prohibited goods broadly, allowing penalties up to the value of the smuggled goods. The court held that goods smuggled by concealment breach fundamental import conditions, making them prohibited, and supported the Commissioner's authority to impose penalties accordingly. en-us Mon, 22 Jan 2018 00:00:00 +0530 Sat, 08 Sep 2018 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356581 The court dismissed the petition, upholding the penalties imposed by the Commissioner under sections 112 and 114AA of the Customs Act. It affirmed the service of notice and interpreted prohibited goods broadly, allowing penalties up to the value of the smuggled goods. The court held that goods smuggled by concealment breach fundamental import conditions, making them prohibited, and supported the Commissioner's authority to impose penalties accordingly. Case-Laws Customs Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356581