https://www.taxtmi.com/highlights?id=65740 Levy of penalty u/s 117 of the Customs Act 1962 - Smuggling from Dubai - Gold Bars - the ground on which the penalty has been imposed on Appellant i.e he was keeping silent about the illicit activities of Accused, is not a valid ground for imposition of penalty under Section 117 of the Customs Act. No other evidence attributing knowledge or intention on the part of the Appellant has been relied upon. - AT en-us Wed, 21 Sep 2022 13:12:36 +0530 Wed, 21 Sep 2022 13:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65740 Levy of penalty u/s 117 of the Customs Act 1962 - Smuggling from Dubai - Gold Bars - the ground on which the penalty has been imposed on Appellant i.e he was keeping silent about the illicit activities of Accused, is not a valid ground for imposition of penalty under Section 117 of the Customs Act. No other evidence attributing knowledge or intention on the part of the Appellant has been relied upon. - AT Highlights Customs Wed, 21 Sep 2022 13:12:36 +0530 https://www.taxtmi.com/highlights?id=65740