https://www.taxtmi.com/caselaws?id=795974 Penalty for dealings in confiscated goods was sustained where the first appellant failed to produce documents supporting its claimed receipt and return of cigarettes, leaving the transactions unsubstantiated. The penalty against that appellant therefore remained intact. Proportionality of penalty required assessment against the value of the confiscated goods and the circumstances of the case. As the penalty imposed on the second appellant was considered highly excessive relative to the cigarette value, it was reduced. The material emphasises that penalties for dealing in confiscated goods must be proportionate. en-us Fri, 10 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795974 Penalty for dealings in confiscated goods was sustained where the first appellant failed to produce documents supporting its claimed receipt and return of cigarettes, leaving the transactions unsubstantiated. The penalty against that appellant therefore remained intact. Proportionality of penalty required assessment against the value of the confiscated goods and the circumstances of the case. As the penalty imposed on the second appellant was considered highly excessive relative to the cigarette value, it was reduced. The material emphasises that penalties for dealing in confiscated goods must be proportionate. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795974