Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT ruled in favor of the appellant, setting aside the confiscation order and penalty regarding an allegedly smuggled motorcycle. The Tribunal determined Hyderabad Customs had proper jurisdiction as the vehicle was registered with RTA Hyderabad. However, the confiscation u/s 111(d), (i), and (j) of Customs Act was unsustainable as the bike wasn't "prohibited goods" u/s 2(33), wasn't concealed, and no evidence showed unauthorized removal from customs area. The penalty u/s 112(b) was also invalidated as there was no proof the appellant knew the bike was liable for confiscation. The absence of action against the original seller (Sunil Lawrence) did not affect the validity of show cause notice or subsequent proceedings.
CESTAT ruled in favor of the appellant, setting aside the confiscation order and penalty regarding an allegedly smuggled motorcycle. The Tribunal determined Hyderabad Customs had proper jurisdiction as the vehicle was registered with RTA Hyderabad. However, the confiscation u/s 111(d), (i), and (j) of Customs Act was unsustainable as the bike wasn't "prohibited goods" u/s 2(33), wasn't concealed, and no evidence showed unauthorized removal from customs area. The penalty u/s 112(b) was also invalidated as there was no proof the appellant knew the bike was liable for confiscation. The absence of action against the original seller (Sunil Lawrence) did not affect the validity of show cause notice or subsequent proceedings.
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