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    <title>2026 (8) TMI 605 - CESTAT KOLKATA</title>
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    <description>Penalties for abetment of gold smuggling and confiscation of a vehicle require evidence that the driver or hotel operators knew of or participated in the passengers&#039; smuggling activity. Recovery of gold solely from passengers does not establish the driver&#039;s involvement merely because he transported them. Similarly, hotel operators cannot be connected to smuggling without evidence of their knowledge or involvement in the activity of persons from whom gold was recovered. In the absence of corroborative evidence linking the appellants to the smuggling, the penalties and vehicle confiscation were unsustainable.</description>
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    <pubDate>Fri, 07 Aug 2026 00:00:00 +0530</pubDate>
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      <title>2026 (8) TMI 605 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=796732</link>
      <description>Penalties for abetment of gold smuggling and confiscation of a vehicle require evidence that the driver or hotel operators knew of or participated in the passengers&#039; smuggling activity. Recovery of gold solely from passengers does not establish the driver&#039;s involvement merely because he transported them. Similarly, hotel operators cannot be connected to smuggling without evidence of their knowledge or involvement in the activity of persons from whom gold was recovered. In the absence of corroborative evidence linking the appellants to the smuggling, the penalties and vehicle confiscation were unsustainable.</description>
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      <pubDate>Fri, 07 Aug 2026 00:00:00 +0530</pubDate>
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