Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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CESTAT allowed the appeal, set aside the confiscation and penalty. The tribunal held that Customs officers failed to form an independent reasonable belief of smuggling under s.110(1) CA 1962, having merely adopted CISF's initial detention; thus the seizure was arbitrary. The appellant subsequently produced verifiable documents proving domestic procurement and conversion of old jewellery into seven gold bars and silver, discharging the evidential burden under s.123 CA 1962. No cogent material established foreign origin or illicit importation of the bars; foreign markings alone were insufficient. Consequently the order of absolute confiscation under ss.112(a) and 112(b) and the attendant penalty were unsustainable and were set aside.
CESTAT allowed the appeal, set aside the confiscation and penalty. The tribunal held that Customs officers failed to form an independent reasonable belief of smuggling under s.110(1) CA 1962, having merely adopted CISF's initial detention; thus the seizure was arbitrary. The appellant subsequently produced verifiable documents proving domestic procurement and conversion of old jewellery into seven gold bars and silver, discharging the evidential burden under s.123 CA 1962. No cogent material established foreign origin or illicit importation of the bars; foreign markings alone were insufficient. Consequently the order of absolute confiscation under ss.112(a) and 112(b) and the attendant penalty were unsustainable and were set aside.
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