https://www.taxtmi.com/caselaws?id=366858 The High Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal to reduce the penalty imposed on the appellant from Rs. 2 lakhs to Rs. 1 lakh in an appeal under Section 130 of the Customs Act, 1962. The case involved the smuggling of gold bars from Dubai to India, with the appellant's involvement established through evidence of connections with known smugglers and multiple visits to Dubai. The Court found no legal issue and affirmed the Tribunal's decision, emphasizing the appellant's association with other accused individuals as justification for the penalty. en-us Tue, 21 Aug 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366858 The High Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal to reduce the penalty imposed on the appellant from Rs. 2 lakhs to Rs. 1 lakh in an appeal under Section 130 of the Customs Act, 1962. The case involved the smuggling of gold bars from Dubai to India, with the appellant's involvement established through evidence of connections with known smugglers and multiple visits to Dubai. The Court found no legal issue and affirmed the Tribunal's decision, emphasizing the appellant's association with other accused individuals as justification for the penalty. Case-Laws Customs Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366858