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    <title>1978 (5) TMI 42 - HIGH COURT OF KERALA</title>
    <link>https://www.taxtmi.com/caselaws?id=41475</link>
    <description>The appeal against the judgment dismissing the writ petition to quash orders of the Customs Officer for confiscation of imported goods and penalty for illegal import was unsuccessful. The court upheld the imposition of a penalty of Rs. 30,000/- on the firm and its Managing Partner under Sections 111(d) and 112(a) of the Customs Act. The court emphasized that penalties can be imposed on individuals involved in acts leading to goods being liable for confiscation, and in this case, the Managing Partner&#039;s involvement in fabrication justified the penalty. The appeal was dismissed with no costs.</description>
    <language>en-us</language>
    <pubDate>Thu, 25 May 1978 00:00:00 +0530</pubDate>
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      <title>1978 (5) TMI 42 - HIGH COURT OF KERALA</title>
      <link>https://www.taxtmi.com/caselaws?id=41475</link>
      <description>The appeal against the judgment dismissing the writ petition to quash orders of the Customs Officer for confiscation of imported goods and penalty for illegal import was unsuccessful. The court upheld the imposition of a penalty of Rs. 30,000/- on the firm and its Managing Partner under Sections 111(d) and 112(a) of the Customs Act. The court emphasized that penalties can be imposed on individuals involved in acts leading to goods being liable for confiscation, and in this case, the Managing Partner&#039;s involvement in fabrication justified the penalty. The appeal was dismissed with no costs.</description>
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      <pubDate>Thu, 25 May 1978 00:00:00 +0530</pubDate>
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