https://www.taxtmi.com/caselaws?id=776155 The CESTAT upheld the penalty under Section 112(b) of the Customs Act, 1962, imposed for smuggling 11,233.370 grams of foreign-origin gold valued over Rs 3 crore. The appellant's claim of denial of cross-examination and involuntary statement was rejected as an afterthought, given no prior complaints during judicial custody or appeals. The recovery of smuggled gold from the appellant was undisputed, and his statement confirmed knowledge of its illicit nature. The appellant was found to be a habitual offender transporting large quantities of smuggled gold. The penalty of Rs 10,00,000 was held appropriate considering the value involved and past offenses. The appeal was dismissed. en-us Tue, 05 Aug 2025 00:00:00 +0530 Tue, 05 Aug 2025 12:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776155 The CESTAT upheld the penalty under Section 112(b) of the Customs Act, 1962, imposed for smuggling 11,233.370 grams of foreign-origin gold valued over Rs 3 crore. The appellant's claim of denial of cross-examination and involuntary statement was rejected as an afterthought, given no prior complaints during judicial custody or appeals. The recovery of smuggled gold from the appellant was undisputed, and his statement confirmed knowledge of its illicit nature. The appellant was found to be a habitual offender transporting large quantities of smuggled gold. The penalty of Rs 10,00,000 was held appropriate considering the value involved and past offenses. The appeal was dismissed. Case-Laws Customs Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776155