https://www.taxtmi.com/caselaws?id=403176 The Tribunal partially allowed the appeal, setting aside the confiscation of gold, reducing the penalty, upholding the confiscation of cigarettes, and adjusting the penalties imposed. The appellant was found eligible for concessional duty under Notification No. 12/2012-Cus. The judgment addressed the alleged smuggling accusations and penalties under the Customs Act, providing clarity on the appellant's eligibility for concessional duty. en-us Tue, 19 Jan 2021 00:00:00 +0530 Thu, 21 Jan 2021 09:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403176 The Tribunal partially allowed the appeal, setting aside the confiscation of gold, reducing the penalty, upholding the confiscation of cigarettes, and adjusting the penalties imposed. The appellant was found eligible for concessional duty under Notification No. 12/2012-Cus. The judgment addressed the alleged smuggling accusations and penalties under the Customs Act, providing clarity on the appellant's eligibility for concessional duty. Case-Laws Customs Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403176