https://www.taxtmi.com/caselaws?id=781322 CESTAT ALLAHABAD - AT allowed the appeals, set aside confiscation of gold and Indian currency and quashed penalties under s.112(b) and s.117 of the Customs Act, 1962. The Tribunal found the appellants discharged the s.123 burden by producing two invoices and Revenue made no response; s.125 option to pay fine in lieu of confiscation was not offered. Confiscation was therefore unsustainable. Penalty under s.117 was unjustified as appellants were implicated only by co-accused statements, no incriminating goods or material were found on them, and they were denied CDR evidence and opportunity to cross-examine the relied witnesses. en-us Mon, 10 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781322 CESTAT ALLAHABAD - AT allowed the appeals, set aside confiscation of gold and Indian currency and quashed penalties under s.112(b) and s.117 of the Customs Act, 1962. The Tribunal found the appellants discharged the s.123 burden by producing two invoices and Revenue made no response; s.125 option to pay fine in lieu of confiscation was not offered. Confiscation was therefore unsustainable. Penalty under s.117 was unjustified as appellants were implicated only by co-accused statements, no incriminating goods or material were found on them, and they were denied CDR evidence and opportunity to cross-examine the relied witnesses. Case-Laws Customs Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781322