https://www.taxtmi.com/caselaws?id=754900 The CESTAT Kolkata allowed the appeal and set aside penalties imposed on appellants for alleged smuggling activity. The court held that Section 123 of the Customs Act, 1962 was not applicable since police seized the goods and handed them to Customs authorities, not Customs seizing directly from appellants. The burden of proof remained with Revenue to establish smuggling, which they failed to discharge. Additionally, the proceedings violated natural justice principles as appellants were not provided copies of relied-upon documents or proper notice/hearing. Consequently, no penalty could be imposed and the confiscated gold and currency were ordered released. en-us Thu, 27 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754900 The CESTAT Kolkata allowed the appeal and set aside penalties imposed on appellants for alleged smuggling activity. The court held that Section 123 of the Customs Act, 1962 was not applicable since police seized the goods and handed them to Customs authorities, not Customs seizing directly from appellants. The burden of proof remained with Revenue to establish smuggling, which they failed to discharge. Additionally, the proceedings violated natural justice principles as appellants were not provided copies of relied-upon documents or proper notice/hearing. Consequently, no penalty could be imposed and the confiscated gold and currency were ordered released. Case-Laws Customs Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754900