https://www.taxtmi.com/caselaws?id=798724 Regulation 12(8) of the Handling of Cargo in Customs Areas Regulations, 2009 expressly limits penalties to Rs. 50,000. Penalties proposed under other Customs Act provisions and licence cancellation were not imposed and were not challenged. The statutory ceiling cannot be exceeded, and an earlier order cannot displace the Regulation's clear maximum. The penalty therefore stands restricted to Rs. 50,000. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798724 Regulation 12(8) of the Handling of Cargo in Customs Areas Regulations, 2009 expressly limits penalties to Rs. 50,000. Penalties proposed under other Customs Act provisions and licence cancellation were not imposed and were not challenged. The statutory ceiling cannot be exceeded, and an earlier order cannot displace the Regulation's clear maximum. The penalty therefore stands restricted to Rs. 50,000. Case-Laws Customs Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798724