https://www.taxtmi.com/caselaws?id=782501 CESTAT Kolkata set aside the penalty imposed on the appellant under Section 112 of the Customs Act, 1962 for alleged transportation of smuggled leather jackets and readymade garments. The Tribunal held that the seized goods, though suspected to be smuggled, were not notified items under Section 123, so the burden of proving smuggling lay on the Department. As there was no corroborative evidence that the goods were smuggled or imported without payment of customs duty, mere transportation in a leased parcel van was insufficient. The appeal was allowed and the penalty cancelled. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782501 CESTAT Kolkata set aside the penalty imposed on the appellant under Section 112 of the Customs Act, 1962 for alleged transportation of smuggled leather jackets and readymade garments. The Tribunal held that the seized goods, though suspected to be smuggled, were not notified items under Section 123, so the burden of proving smuggling lay on the Department. As there was no corroborative evidence that the goods were smuggled or imported without payment of customs duty, mere transportation in a leased parcel van was insufficient. The appeal was allowed and the penalty cancelled. Case-Laws Customs Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782501