https://www.taxtmi.com/caselaws?id=765158 CESTAT Kolkata allowed the appeal and set aside penalties imposed under Sections 112(a)(i) and 114AA of the Customs Act, 1962 for alleged cigarette smuggling. The tribunal found insufficient evidence linking the appellant to the smuggling conspiracy, noting that bank transactions were part of normal business operations. The adjudicating authority primarily relied on another accused's statement without providing cross-examination opportunity as required under Section 138B, violating natural justice principles. The tribunal concluded no evidence established the appellant's prior knowledge of cigarette concealment in consignments declared as ladies garments, making penalties unsustainable in law. en-us Fri, 24 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765158 CESTAT Kolkata allowed the appeal and set aside penalties imposed under Sections 112(a)(i) and 114AA of the Customs Act, 1962 for alleged cigarette smuggling. The tribunal found insufficient evidence linking the appellant to the smuggling conspiracy, noting that bank transactions were part of normal business operations. The adjudicating authority primarily relied on another accused's statement without providing cross-examination opportunity as required under Section 138B, violating natural justice principles. The tribunal concluded no evidence established the appellant's prior knowledge of cigarette concealment in consignments declared as ladies garments, making penalties unsustainable in law. Case-Laws Customs Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765158