https://www.taxtmi.com/caselaws?id=770148 CESTAT Kolkata upheld absolute confiscation of foreign origin black pepper smuggled through non-notified routes violating Section 46 of Customs Act, 1962. Appellant claimed goods were ordered through intermediary Ashish, but failed to provide any evidence of this person's existence or whereabouts. Tribunal found Ashish to be fictitious, established appellant's mens rea for smuggling large quantities worth crores while evading duty payment. No payment proof or legitimate acquisition evidence presented. Penalty reduced to Rs. 1,00,000. Appeal allowed in part with confiscation and modified penalty upheld. en-us Tue, 06 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770148 CESTAT Kolkata upheld absolute confiscation of foreign origin black pepper smuggled through non-notified routes violating Section 46 of Customs Act, 1962. Appellant claimed goods were ordered through intermediary Ashish, but failed to provide any evidence of this person's existence or whereabouts. Tribunal found Ashish to be fictitious, established appellant's mens rea for smuggling large quantities worth crores while evading duty payment. No payment proof or legitimate acquisition evidence presented. Penalty reduced to Rs. 1,00,000. Appeal allowed in part with confiscation and modified penalty upheld. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770148