https://www.taxtmi.com/caselaws?id=782185 CESTAT Kolkata set aside the penalty imposed under Section 112(b)(i)(ii) of the Customs Act on the appellant in relation to seized contraband cigarettes and foreign-origin goods. The Tribunal held that Section 123 was inapplicable because the appellant never claimed ownership of the goods, and cigarettes being notified goods did not shift the burden to him absent such claim. The alleged admission of ownership was made in custody, later retracted, and was unsupported by independent corroborative evidence. No verification of the godown owner, no proof of hiring or possession of the premises, and no other inquiry were conducted. Penalty was held legally unsustainable and the appeal was allowed. en-us Mon, 24 Nov 2025 00:00:00 +0530 Wed, 26 Nov 2025 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782185 CESTAT Kolkata set aside the penalty imposed under Section 112(b)(i)(ii) of the Customs Act on the appellant in relation to seized contraband cigarettes and foreign-origin goods. The Tribunal held that Section 123 was inapplicable because the appellant never claimed ownership of the goods, and cigarettes being notified goods did not shift the burden to him absent such claim. The alleged admission of ownership was made in custody, later retracted, and was unsupported by independent corroborative evidence. No verification of the godown owner, no proof of hiring or possession of the premises, and no other inquiry were conducted. Penalty was held legally unsustainable and the appeal was allowed. Case-Laws Customs Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782185