https://www.taxtmi.com/caselaws?id=376236 The High Court upheld the penalty imposed on the appellant for smuggling gold into India, affirming the Tribunal's decision. The Court found no errors in the authorities' findings and rejected the appellant's defenses of being a bystander and physically disabled. Emphasizing the appellant's involvement in the jewellery business and presence at the smuggling site, the Court concluded that the penalty was justified. The appeal was dismissed, ruling in favor of the Revenue. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 22 Jun 2019 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376236 The High Court upheld the penalty imposed on the appellant for smuggling gold into India, affirming the Tribunal's decision. The Court found no errors in the authorities' findings and rejected the appellant's defenses of being a bystander and physically disabled. Emphasizing the appellant's involvement in the jewellery business and presence at the smuggling site, the Court concluded that the penalty was justified. The appeal was dismissed, ruling in favor of the Revenue. Case-Laws Customs Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376236