CESTAT upheld penalty under Section 112(b) of Customs Act ...

Customs Penalty Reduced to Rs. 25 Lakh Under Section 112(b) After Appellant's Role in Cigarette Smuggling Racket Proven

February 28, 2025

Case Laws Customs AT

CESTAT upheld penalty under Section 112(b) of Customs Act against appellant for involvement in cigarette smuggling racket. While appellant retracted initial statement, subsequent testimony on 04.08.2015 reaffirmed earlier admissions. Multiple witness statements corroborated appellant's role in arranging CHA, transport, storage and container tampering. Tribunal rejected retraction as afterthought but reduced penalty from Rs. 50,00,000 to Rs. 25,00,000 considering proportionality to appellant's role. Finding established connivance in smuggling based on consistent testimonial evidence and appellant's own admission, CESTAT maintained liability while moderating quantum of penalty.

View Source

← Previous Next →

CESTAT upheld penalty under Section 112(b) of Customs Act ...

Customs Penalty Reduced to Rs. 25 Lakh Under Section 112(b) After Appellant's Role in Cigarette Smuggling Racket Proven

February 28, 2025

Case Laws Customs AT

You may also like:

Confiscation of smuggled gold bars/biscuits u/ss 111(b), 111(d), and 111(f) of the Customs Act, 1962. The appellants failed to establish the licit procurement of the...

Evidences indicate appellant was aware of smuggling activities involving diversion of smuggled cigarettes concealed in transit container, providing transportation and...

Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

The case involves imposition of penalty on a Customs House Agent (CHA) u/s 114 (iii) of the Customs Act 1962 for misusing drawback benefit through fraudulent exports....

Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to...

The case involved the absolute confiscation of cigarettes with penalty u/s 105 of Customs Act, 1962. The Tribunal held that while lack of compliance with Cigarettes and...

Smuggling - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the...

Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

Penalty imposed u/s 112a(ii) of Customs Act for smuggling through mis-declaration and undervaluation. Extent of duty evasion uncertain but forensic evidence established...

Levy of penalty u/s 25(1) of the Central Excise Rules, 2002 - evasion of duty - The imposition of penalty on both the appellants is un-called for - since Appellant No.1,...

Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

Contravention of Sections 8(1) and 9(1)(f)(i) of the Foreign Exchange Regulation Act, 1973 - receiving foreign exchange payments in 1996-97 through fake export documents...

Entitlement to reduced penalty - total amount deposited at the time of investigation is much more than the confirmed duty demand, interest thereon and 25% penalty -...

Benefit of reduced penalty u/s 78 - the appellant had failed to deposit 25% of the imposed penalty before the issuance of show cause notice or within 30 days of...

Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - allegation of abetment in undervaluation - evasion of Customs Duty by several syndicates of crane...

Quick Updates: