https://www.taxtmi.com/caselaws?id=42771 The High Court quashed the penalty imposed by the Collector on the Deputy Conservator of the port under Sections 133 and 151 of the Customs Act, citing lack of jurisdiction. The Supreme Court remanded the case for further consideration, emphasizing the need for clarity on the penalty imposed under Section 117. The Court analyzed the applicability of Sections 133 and 151, focusing on intentional obstruction and abetment of smuggling. It interpreted Section 117 regarding penalties for contravention of the Act and highlighted the possibility of prosecution, punishment, confiscation, and penalties under different provisions of the Customs Act for the same transaction without constituting double jeopardy. en-us Wed, 08 Aug 1990 00:00:00 +0530 Sat, 03 Jan 2015 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42771 The High Court quashed the penalty imposed by the Collector on the Deputy Conservator of the port under Sections 133 and 151 of the Customs Act, citing lack of jurisdiction. The Supreme Court remanded the case for further consideration, emphasizing the need for clarity on the penalty imposed under Section 117. The Court analyzed the applicability of Sections 133 and 151, focusing on intentional obstruction and abetment of smuggling. It interpreted Section 117 regarding penalties for contravention of the Act and highlighted the possibility of prosecution, punishment, confiscation, and penalties under different provisions of the Customs Act for the same transaction without constituting double jeopardy. Case-Laws Customs Wed, 08 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42771