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    Confiscation - penalty - smuggling of Gold bars - delay of ten...

    Gold Smuggling Case: Appeal Delayed by 10 Days, Petitioner Faces Rs. 25,000 Penalty; Case Restored for Review.

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    CustomsOctober 15, 2022Case LawsHC

    Confiscation - penalty - smuggling of Gold bars - delay of ten days in preferring appeal - Since the petitioner, in a sense, too was responsible, partially, if not wholly, as regards the fate that the matter suffered both before the first appellate authority i.e., the Commissioner of Customs (Appeals) and the revisional authority, he should be, according to us, burdened with costs of Rs. 25,000/-. - Matter restored back. - HC

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    ActsIncome Tax