Supreme Court of India
Ranchhoddas Atmaram v. The Union of India.
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From the headnote
Sea Customs-Import of prohibited goods-Maximum Penalty Whether can be levied in excess of Rs. r,ooo/--Sea Customs Act, r878 (VIII of r878), ss. r9, 167, item No. 8. Item 8 of the schedule to s. 167, Sea Customs Act, 1878, . provides that any person concerned in the importation or expor tation of prohibited goods shall be liable to a penalty "not exceeding three times the value of the goods. or not exceeding one thousand rupees."' The petitioner was found to have imported gold of the value of Rs. 25,000/- and the Customs authorities imposed a penalty of Rs. 5.000/-. The petitioner challenged
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