https://www.taxtmi.com/caselaws?id=277684 The High Court upheld the Tribunal's decision to reduce the penalty on the Respondent under Section 112(a) of the Customs Act 1962 from Rs. 20 lakhs to Rs. 2 lakhs. The Court found that the reduction was justified as smuggling was proven through circumstantial evidence and the kingpin of the operation was not interrogated. Consequently, the Court deemed the Tribunal's decision reasonable, dismissing the appeal without any costs. en-us Tue, 25 Sep 2018 00:00:00 +0530 Fri, 22 Mar 2019 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277684 The High Court upheld the Tribunal's decision to reduce the penalty on the Respondent under Section 112(a) of the Customs Act 1962 from Rs. 20 lakhs to Rs. 2 lakhs. The Court found that the reduction was justified as smuggling was proven through circumstantial evidence and the kingpin of the operation was not interrogated. Consequently, the Court deemed the Tribunal's decision reasonable, dismissing the appeal without any costs. Case-Laws Customs Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277684