https://www.taxtmi.com/highlights?id=59088 Levy of penalty - Smuggling - imitation jewellery raw material glass beads (Chatons) in the guise of clearing glass show piece/scrubbers/foot wear - In any case, it is not the case of the Department that those two persons had gained unauthorized access and that the appellant had helped in any way, in accommodating the unauthorized access or exit from the scene. - There is otherwise no allegation by the Revenue as to security and access control and therefore, the penalty cannot be sustained. - AT en-us Fri, 06 Aug 2021 11:22:42 +0530 Fri, 06 Aug 2021 11:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59088 Levy of penalty - Smuggling - imitation jewellery raw material glass beads (Chatons) in the guise of clearing glass show piece/scrubbers/foot wear - In any case, it is not the case of the Department that those two persons had gained unauthorized access and that the appellant had helped in any way, in accommodating the unauthorized access or exit from the scene. - There is otherwise no allegation by the Revenue as to security and access control and therefore, the penalty cannot be sustained. - AT Highlights Customs Fri, 06 Aug 2021 11:22:42 +0530 https://www.taxtmi.com/highlights?id=59088