https://www.taxtmi.com/caselaws?id=35115 The appellate tribunal upheld the confiscation of foreign currency under Sections 111(d) and (o) of the Customs Act, reducing the fine and penalty amounts. The tribunal found the appellant in breach of Section 77 for failing to declare the currency upon arrival, despite later filing a Currency Declaration Form. The penalty under Section 112(a) was upheld but reduced, with the appeal disposed of affirming the Commissioner's order. en-us Mon, 06 Apr 2009 00:00:00 +0530 Tue, 29 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35115 The appellate tribunal upheld the confiscation of foreign currency under Sections 111(d) and (o) of the Customs Act, reducing the fine and penalty amounts. The tribunal found the appellant in breach of Section 77 for failing to declare the currency upon arrival, despite later filing a Currency Declaration Form. The penalty under Section 112(a) was upheld but reduced, with the appeal disposed of affirming the Commissioner's order. Case-Laws Customs Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35115