https://www.taxtmi.com/caselaws?id=279856 The court upheld the penalty of Rs. 5 lakhs imposed on the appellant under Section 114 of the Customs Act. The appellant's actions, including lending his CHA license without proper verification and failing to exercise due diligence, facilitated the smuggling attempt, justifying the penalty. The court emphasized the importance of adhering to customs regulations and the serious consequences of negligence in this context. en-us Mon, 30 Oct 2017 00:00:00 +0530 Tue, 09 Apr 2019 05:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279856 The court upheld the penalty of Rs. 5 lakhs imposed on the appellant under Section 114 of the Customs Act. The appellant's actions, including lending his CHA license without proper verification and failing to exercise due diligence, facilitated the smuggling attempt, justifying the penalty. The court emphasized the importance of adhering to customs regulations and the serious consequences of negligence in this context. Case-Laws Customs Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279856