Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT adjudicated a case involving alleged gold smuggling from China via Bhutan. After comprehensive review, the tribunal found insufficient evidence to substantiate smuggling charges against the appellant. The statements of three intercepted persons were deemed inadequate to establish direct involvement in illicit gold transportation. Critically, no corroborative evidence was presented by revenue authorities to substantiate the smuggling allegations. Consequently, the tribunal set aside the penalty imposed under Section 112(b) of the Customs Act, 1962, and allowed the appellant's appeal, emphasizing the necessity of concrete proof in customs contraventions.
CESTAT adjudicated a case involving alleged gold smuggling from China via Bhutan. After comprehensive review, the tribunal found insufficient evidence to substantiate smuggling charges against the appellant. The statements of three intercepted persons were deemed inadequate to establish direct involvement in illicit gold transportation. Critically, no corroborative evidence was presented by revenue authorities to substantiate the smuggling allegations. Consequently, the tribunal set aside the penalty imposed under Section 112(b) of the Customs Act, 1962, and allowed the appellant's appeal, emphasizing the necessity of concrete proof in customs contraventions.
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