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    <title>Rs.2,00,000 penalty set aside for young national-level athlete induced by coach in alleged smuggling; penalty annulled, record cleared</title>
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    <description>The HC set aside the penalty of Rs.2,00,000 imposed by the impugned order dated 31 March 2025 on the petitioner in proceedings concerning alleged smuggling and baggage rule violations. The court found the petitioner-a young national-level athlete-was induced by a coach to carry the articles and, given the vulnerability and subordinate position, afforded the petitioner the benefit of the doubt. The HC annulled the penalty qua the petitioner, directed that the penalty demand shall not stigmatize or adversely affect the petitioner&#039;s future career prospects, recorded the petitioner&#039;s regret, and declared the matter closed insofar as the petitioner is concerned. Petition disposed.</description>
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    <pubDate>Sat, 13 Sep 2025 08:47:17 +0530</pubDate>
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      <title>Rs.2,00,000 penalty set aside for young national-level athlete induced by coach in alleged smuggling; penalty annulled, record cleared</title>
      <link>https://www.taxtmi.com/highlights?id=92489</link>
      <description>The HC set aside the penalty of Rs.2,00,000 imposed by the impugned order dated 31 March 2025 on the petitioner in proceedings concerning alleged smuggling and baggage rule violations. The court found the petitioner-a young national-level athlete-was induced by a coach to carry the articles and, given the vulnerability and subordinate position, afforded the petitioner the benefit of the doubt. The HC annulled the penalty qua the petitioner, directed that the penalty demand shall not stigmatize or adversely affect the petitioner&#039;s future career prospects, recorded the petitioner&#039;s regret, and declared the matter closed insofar as the petitioner is concerned. Petition disposed.</description>
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      <pubDate>Sat, 13 Sep 2025 08:47:17 +0530</pubDate>
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