https://www.taxtmi.com/caselaws?id=366773 The Tribunal reduced the penalty imposed on the appellant under Section 112(b)(ii) of the Customs Act, 1962 for facilitating smuggling activity at the Airport. The penalty was reduced to Rs. 4 lakhs to be paid in installments due to the appellant's financial hardship, despite acknowledging his involvement in the offense. The decision aimed to balance deterrence with the appellant's ability to pay, considering his role as a facilitator rather than the main smuggler. en-us Mon, 06 Aug 2018 00:00:00 +0530 Mon, 10 Sep 2018 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366773 The Tribunal reduced the penalty imposed on the appellant under Section 112(b)(ii) of the Customs Act, 1962 for facilitating smuggling activity at the Airport. The penalty was reduced to Rs. 4 lakhs to be paid in installments due to the appellant's financial hardship, despite acknowledging his involvement in the offense. The decision aimed to balance deterrence with the appellant's ability to pay, considering his role as a facilitator rather than the main smuggler. Case-Laws Customs Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366773