https://www.taxtmi.com/caselaws?id=771658 CESTAT Mumbai ruled on cigarette smuggling case involving foreign brand cigarettes transported from North-East to Mumbai. The tribunal confirmed confiscation of imported cigarettes under Customs Act Sections 111(d) and 111(i) for violating COPTA regulations, specifically lacking mandatory pictorial warnings and statutory information on packages. However, the tribunal distinguished between passenger liability under Section 112(a) and distributor liability under Section 112(b), finding appellants were not passengers but distributors. Penalties were reduced to Rs.1,75,000 for first appellant and Rs.75,000 for second appellant under Section 112(b). Appeals were partially allowed with modified penalties. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771658 CESTAT Mumbai ruled on cigarette smuggling case involving foreign brand cigarettes transported from North-East to Mumbai. The tribunal confirmed confiscation of imported cigarettes under Customs Act Sections 111(d) and 111(i) for violating COPTA regulations, specifically lacking mandatory pictorial warnings and statutory information on packages. However, the tribunal distinguished between passenger liability under Section 112(a) and distributor liability under Section 112(b), finding appellants were not passengers but distributors. Penalties were reduced to Rs.1,75,000 for first appellant and Rs.75,000 for second appellant under Section 112(b). Appeals were partially allowed with modified penalties. Case-Laws Customs Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771658