Penalty Under Customs Act Section 117 Invalidated: Silence Alone Not Enough Evidence for Smuggling Allegations.

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....Levy of penalty u/s 117 of the Customs Act 1962 - Smuggling from Dubai - Gold Bars - the ground on which the penalty has been imposed on Appellant i.e he was keeping silent about the illicit activities of Accused, is not a valid ground for imposition of penalty under Section 117 of the Customs Act. No other evidence attributing knowledge or intention on the part of the Appellant has been relied upon. - AT....