Smuggling - Prohibited goods - confiscation of cigarettes...

Smuggling - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the decision of the Principal Commissioner to confiscate smuggled cigarettes and impose penalties on the appellants. The Tribunal found their involvement in smuggling and false declarations established, justifying the penalties imposed under relevant sections of the Customs Act, 1962. The Tribunal also clarified the competency of DRI to issue the Show Cause Notice u/s 124.