https://www.taxtmi.com/caselaws?id=775022 CESTAT Kolkata allowed the appeal challenging confiscation of 18,880 kgs Zinc Ash and truck, setting aside penalties imposed on appellants. Revenue alleged goods were of Nepalese origin smuggled without customs duty payment, but failed to provide corroborative evidence. Appellants produced valid GST invoices, e-way bills, purchase receipts and ledger entries proving domestic procurement and local sale. Documents were not found forged during investigation. Since Zinc Ash is not notified under Section 123 of Customs Act 1962, burden was on Revenue to establish smuggled nature, which remained unproven. CESTAT held goods were of domestic origin with valid documentation, not liable for confiscation under Sections 111(b),(d),(e),(f),(g),(h),(i) & (p). Consequently, vehicle confiscation under Section 115(2) and penalties under Section 112(a)/(b) were also set aside. Appeal disposed off favorably. en-us Tue, 15 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775022 CESTAT Kolkata allowed the appeal challenging confiscation of 18,880 kgs Zinc Ash and truck, setting aside penalties imposed on appellants. Revenue alleged goods were of Nepalese origin smuggled without customs duty payment, but failed to provide corroborative evidence. Appellants produced valid GST invoices, e-way bills, purchase receipts and ledger entries proving domestic procurement and local sale. Documents were not found forged during investigation. Since Zinc Ash is not notified under Section 123 of Customs Act 1962, burden was on Revenue to establish smuggled nature, which remained unproven. CESTAT held goods were of domestic origin with valid documentation, not liable for confiscation under Sections 111(b),(d),(e),(f),(g),(h),(i) & (p). Consequently, vehicle confiscation under Section 115(2) and penalties under Section 112(a)/(b) were also set aside. Appeal disposed off favorably. Case-Laws Customs Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775022