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2010 (2) TMI 832 - HC - CustomsPenalty imposed under Section 112 of the Customs Act, 1962 for improper importation of goods - inculpatory statement of the petitioner and the co- accused Shymal Chakraborty, the recovery of 14 gold bars from the person, kept under concealment in Shri Chakraborty’s shoes and the fact that the said shoe was purchased by the petitioner and was given to Shymal Chakraborty only for the purpose of carrying out the smuggling mission, are also relevant factors, which persuades the Court to accept that the statement was truthful and can be the basis for imposition of the impugned penalty - Held that:- petitioner entered smuggling activities to augment his meagre income and was a recent entrant in the field. penalty of Rs. 1.50 lakhs deposited by the petitioner would be sufficient penalty for the crime committed as the gold has already been subjected to seizure. petition stands disposed of in terms of the above order.
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