https://www.taxtmi.com/caselaws?id=386972 The appeal was made against the Commissioner (Appeals) order rejecting the appellant's appeal regarding the imposition of a penalty under Section 117 of the Customs Act. The case centered on whether a seized packet of posters bound for Maldives could be considered bona fide baggage. The Judicial Member found that the posters were not in violation of any rules, were of low value, and the appellant was not involved in any illegal export activities. Consequently, the penalty of Rs. 5,000 was set aside, and the appellant's appeal was allowed. en-us Wed, 04 Sep 2019 00:00:00 +0530 Mon, 02 Mar 2020 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386972 The appeal was made against the Commissioner (Appeals) order rejecting the appellant's appeal regarding the imposition of a penalty under Section 117 of the Customs Act. The case centered on whether a seized packet of posters bound for Maldives could be considered bona fide baggage. The Judicial Member found that the posters were not in violation of any rules, were of low value, and the appellant was not involved in any illegal export activities. Consequently, the penalty of Rs. 5,000 was set aside, and the appellant's appeal was allowed. Case-Laws Customs Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386972