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    <title>2025 (9) TMI 772 - DELHI HIGH COURT</title>
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    <description>HC set aside the Rs.2,00,000 penalty imposed for alleged smuggling of gold on a national-level athlete who carried a gold chain and ring at the coach&#039;s request. Observing the athlete&#039;s vulnerable position and coercion by the coach, the court afforded the benefit of doubt, quashed the penalty in the impugned order dated 31 March 2025, and directed that the penalty demand shall not stigmatize or adversely affect the athlete&#039;s future career. The petition was disposed and the matter stands closed as to the athlete.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778283</link>
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