The case involved smuggling of 154 mobile phones, leading to ...

CESTAT ruled in favor of the appellant in a smuggling case involving illegal export of mobile phones. Lack of evidence led to confiscation and penalty being set aside.

June 12, 2024

Case Laws Customs AT

The case involved smuggling of 154 mobile phones, leading to absolute confiscation and penalty u/s 114 of the Customs Act, 1962. The Appellate Tribunal found that the goods were seized within India, not near the Bangladesh border, and lack of proper documents didn't prove illegal transportation. The Department failed to verify facts with order placers or provide concrete evidence of smuggling. As a result, the confiscation and penalty were overturned, and the appeal was allowed.

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The case involved smuggling of 154 mobile phones, leading to ...

CESTAT ruled in favor of the appellant in a smuggling case involving illegal export of mobile phones. Lack of evidence led to confiscation and penalty being set aside.

June 12, 2024

Case Laws Customs AT

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