Penalties Under Section 112 of Customs Act Unsustainable When Gold Not Proven to Be Smuggled Goods

CESTAT dismissed the Department's appeal, upholding the Commissioner (Appeals) order which had set aside penalties under Section 112(a) and 112(b)(i) of the Customs Act against the respondent. The Tribunal noted that the Andhra Pradesh HC had previously confirmed in a related case involving the same gold that the items were not smuggled or prohibited goods. Once established that the gold was not smuggled, penalties under Section 112 were unsustainable, and confiscation of cash under Section 121 was untenable. The Tribunal found no infirmity in the Commissioner (Appeals) order. .....

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