https://www.taxtmi.com/highlights?id=102205 Penalty under section 112(b)(i) of the Customs Act may be sustained where a person dealing with confiscated foreign-brand cigarettes fails to substantiate, through documents, the claimed receipt and return of the goods. The text states that the penalty was upheld on that basis. It further notes that penalty quantum must remain proportionate to the value of confiscated cigarettes; a penalty considered highly excessive was reduced for the person from whose premises the cigarettes were recovered. en-us Thu, 30 Jul 2026 08:52:44 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102205 Penalty under section 112(b)(i) of the Customs Act may be sustained where a person dealing with confiscated foreign-brand cigarettes fails to substantiate, through documents, the claimed receipt and return of the goods. The text states that the penalty was upheld on that basis. It further notes that penalty quantum must remain proportionate to the value of confiscated cigarettes; a penalty considered highly excessive was reduced for the person from whose premises the cigarettes were recovered. Highlights Customs Thu, 30 Jul 2026 08:52:44 +0530 https://www.taxtmi.com/highlights?id=102205