Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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.
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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