https://www.taxtmi.com/caselaws?id=41742 The Court held that penalties imposed under Section 116 of the Customs Act were illegal as the goods' ultimate destination was outside India. The proceedings and penalties were quashed, and the petition was allowed with no order as to costs. The petitioners were permitted to withdraw any deposited amounts pursuant to the Court's orders. en-us Wed, 06 Aug 1986 00:00:00 +0530 Sat, 05 Jun 2010 17:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41742 The Court held that penalties imposed under Section 116 of the Customs Act were illegal as the goods' ultimate destination was outside India. The proceedings and penalties were quashed, and the petition was allowed with no order as to costs. The petitioners were permitted to withdraw any deposited amounts pursuant to the Court's orders. Case-Laws Customs Wed, 06 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41742