https://www.taxtmi.com/caselaws?id=783033 CESTAT set aside the penalty imposed on the appellant under s.112(b)(i) of the Customs Act, 1962 for alleged involvement in smuggling of foreign-origin gold. The appellant was an employee assisting in business activities of the main noticees, in whose names the bulk of the seized jewellery was claimed. In separate connected appeals decided the same day, penalties on the primary noticee under ss.112(b)(i) and 114AA and confiscation of the remaining jewellery under s.119 were quashed. As the foundational findings against the claimed owners did not survive, the derivative penalty of Rs. 5,00,000/- on the appellant was held unsustainable and the appeal was allowed. en-us Mon, 08 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783033 CESTAT set aside the penalty imposed on the appellant under s.112(b)(i) of the Customs Act, 1962 for alleged involvement in smuggling of foreign-origin gold. The appellant was an employee assisting in business activities of the main noticees, in whose names the bulk of the seized jewellery was claimed. In separate connected appeals decided the same day, penalties on the primary noticee under ss.112(b)(i) and 114AA and confiscation of the remaining jewellery under s.119 were quashed. As the foundational findings against the claimed owners did not survive, the derivative penalty of Rs. 5,00,000/- on the appellant was held unsustainable and the appeal was allowed. Case-Laws Customs Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783033