https://www.taxtmi.com/caselaws?id=782786 The CESTAT Bangalore allowed the appeal and set aside the penalty enhanced under s.112(a) of the Customs Act, 1962. The Tribunal held that invocation of s.112 required evidence that the goods were liable to confiscation under s.111, which was absent. Alleged systemic lapses in courier operations under the Courier Imports and Exports (Clearance) Regulations, 1998 did not establish knowledge of or involvement in concealment of gold. There was no material showing the appellant's awareness of the contraband or any specific act of omission or commission. Consequently, even the original penalty of Rs. 25,00,000/- was found unsustainable in law. en-us Thu, 13 Mar 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782786 The CESTAT Bangalore allowed the appeal and set aside the penalty enhanced under s.112(a) of the Customs Act, 1962. The Tribunal held that invocation of s.112 required evidence that the goods were liable to confiscation under s.111, which was absent. Alleged systemic lapses in courier operations under the Courier Imports and Exports (Clearance) Regulations, 1998 did not establish knowledge of or involvement in concealment of gold. There was no material showing the appellant's awareness of the contraband or any specific act of omission or commission. Consequently, even the original penalty of Rs. 25,00,000/- was found unsustainable in law. Case-Laws Customs Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782786