https://www.taxtmi.com/caselaws?id=49129 The government upheld a penalty of Rs. 25,000 imposed on the applicant for smuggling gold ingeniously concealed to evade detection. The applicant's challenge on the grounds of improper explanation of charges before waiving the show cause notice and alleged inducement for an early decision was dismissed. The government found no evidence of duress in the waiver process and noted the applicant's request for leniency during the hearing. The penalty was deemed justifiable due to the deliberate contravention of the law, with the unique smuggling method and the applicant's background as an advocate taken into consideration. The revision application was rejected, affirming the penalty and the waiver's validity. en-us Mon, 20 Jul 1992 00:00:00 +0530 Mon, 09 Aug 2010 17:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49129 The government upheld a penalty of Rs. 25,000 imposed on the applicant for smuggling gold ingeniously concealed to evade detection. The applicant's challenge on the grounds of improper explanation of charges before waiving the show cause notice and alleged inducement for an early decision was dismissed. The government found no evidence of duress in the waiver process and noted the applicant's request for leniency during the hearing. The penalty was deemed justifiable due to the deliberate contravention of the law, with the unique smuggling method and the applicant's background as an advocate taken into consideration. The revision application was rejected, affirming the penalty and the waiver's validity. Case-Laws Customs Mon, 20 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49129