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2024 (1) TMI 463 - CESTAT KOLKATALevy of penalty u/s 112 (a) and 112(b) of the Customs Act, 1962 for involvement in the smuggling activities of gold of foreign origin - HELD THAT:- The department has not brought in any evidence on record to show involvement of the appellant in the alleging smuggling. The impugned order admits that the appellant has procured the gold from Mr. Santosh Patil. Even if it is imported gold, the appellant cannot be held responsible for the offence, if any, committed by Mr.Santosh Patil. The appellant cannot be penalized just because he was in possession of the gold which is taken from Mr. Santosh Patil, as there is no evidence available on record to establish that the involvement of the appellant in the alleged smuggling of the gold. The penalty imposed on the appellant under section 112(a) and 112(b) is not sustainable - Appeal allowed.
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