https://www.taxtmi.com/caselaws?id=762517 CESTAT Kolkata upheld penalties under Sections 112(a) and 112(b) of Customs Act, 1962 against two airport store employees for smuggling 645.500 grams of gold. The first appellant concealed gold in his shoe after receiving it in airport toilet, while the second appellant, his superior, instructed the concealment. Both were found liable for smuggling activities despite not being owners or beneficiaries. However, CESTAT reduced penalties from Rs. 5,00,000 to Rs. 1,00,000 each, considering their lack of prior smuggling history and limited role compared to the actual beneficiary who was not investigated. en-us Fri, 29 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762517 CESTAT Kolkata upheld penalties under Sections 112(a) and 112(b) of Customs Act, 1962 against two airport store employees for smuggling 645.500 grams of gold. The first appellant concealed gold in his shoe after receiving it in airport toilet, while the second appellant, his superior, instructed the concealment. Both were found liable for smuggling activities despite not being owners or beneficiaries. However, CESTAT reduced penalties from Rs. 5,00,000 to Rs. 1,00,000 each, considering their lack of prior smuggling history and limited role compared to the actual beneficiary who was not investigated. Case-Laws Customs Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762517