Chandna Impex P.Ltd vs Commr.Of Customs

The Supreme Court upheld the High Court's dismissal of the appellant's appeal under Section 130 of the Customs Act, 1962, confirming that no substantial question of law arose from the Tribunal's order. The Court noted that the Tribunal had thoroughly addressed all arguments presented by the appellant regarding the confiscation of goods and penalties imposed under Sections 111, 28AB, and 114A of the Act. The Court affirmed the findings of the Tribunal, thereby maintaining the penalties and confiscation orders against the appellant.