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2004 (12) TMI 251 - CESTAT, MUMBAI
Extract:
.......he imposition of penalty under Section 112(b) when the allegation and finding point out that Section 112(b) is invoked. Imposition of penalty of Rs. 15 lakhs in a case where the value of the smuggled goods is Rs. 1.58 crores is not excessive. We, therefore, uphold the penalty under Section 112(b) of the Customs Act, 1962. 14.The appeal is rejected.