https://www.taxtmi.com/caselaws?id=774222 CESTAT New Delhi allowed the appeal, setting aside penalties and confiscation orders against appellants under Sections 117 and 121 of Customs Act, 1962. The tribunal found no evidence that appellants had knowledge of gold smuggling activities or conspired with the main accused. Statements of the primary smuggler and his partners contained no allegations against appellants regarding their involvement or knowledge of illegal activities. Digital forensic analysis also failed to establish any connection. The tribunal held that mere purchase of gold without bills was insufficient to prove conspiracy in smuggling. Appellants were entitled to recovery of their seized money as they were innocent purchasers without knowledge of the gold's illegal origin. en-us Thu, 03 Jul 2025 00:00:00 +0530 Thu, 03 Jul 2025 18:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774222 CESTAT New Delhi allowed the appeal, setting aside penalties and confiscation orders against appellants under Sections 117 and 121 of Customs Act, 1962. The tribunal found no evidence that appellants had knowledge of gold smuggling activities or conspired with the main accused. Statements of the primary smuggler and his partners contained no allegations against appellants regarding their involvement or knowledge of illegal activities. Digital forensic analysis also failed to establish any connection. The tribunal held that mere purchase of gold without bills was insufficient to prove conspiracy in smuggling. Appellants were entitled to recovery of their seized money as they were innocent purchasers without knowledge of the gold's illegal origin. Case-Laws Customs Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774222