Petitioner’s Knowledge of Prohibited Nature of Goods and Concealment: Delhi High Court upholds Penalties u/s 112(a) & 112(b) of Customs Act on Smuggling Gold [Read Order]

Delhi High Court - Customs Act - Smuggling gold penalties upheld - Smuggling gold - taxscan

The High Court of Delhi has upheld the imposition of penalties under Sections 112(a) and 112(b) of the Customs Act, 1962 for smuggling gold. The decision was based on the justification that he was aware of the law, the contents of the packages he carried and the awareness of its prohibited nature. The petitioner, Shri…

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