https://www.taxtmi.com/caselaws?id=795795 Penalties for alleged gold smuggling were examined against the limits of the show cause notice and the evidentiary basis for imputing involvement. The notice concerned only the seized gold under a specified airway bill and recorded that verification of the other consignments was pending. Reliance on earlier cleared consignments was unsupported by adequate investigation into the supplier, account, transactions, commercial documents, remittances, or any collusive arrangement. Medical material and an affidavit also undermined the voluntariness and admissibility of the attributed statements. On these grounds, penalties under the Customs Act for the alleged smuggling were set aside. en-us Thu, 11 Jun 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795795 Penalties for alleged gold smuggling were examined against the limits of the show cause notice and the evidentiary basis for imputing involvement. The notice concerned only the seized gold under a specified airway bill and recorded that verification of the other consignments was pending. Reliance on earlier cleared consignments was unsupported by adequate investigation into the supplier, account, transactions, commercial documents, remittances, or any collusive arrangement. Medical material and an affidavit also undermined the voluntariness and admissibility of the attributed statements. On these grounds, penalties under the Customs Act for the alleged smuggling were set aside. Case-Laws Customs Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795795