CESTAT Sets Aside Customs Penalty Over Uncorroborated Evidence & Forced Statement

Pramod Kumar Verma Vs Commissioner of Customs (Preventive) (CESTAT Allahabad) The appeal arose from Order-in-Appeal No. 617-CUS/APPL/LKO/2022 dated 05.09.2022 passed by the Commissioner (Appeals), Customs, CGST & Central Excise, Lucknow, which upheld Order-in-Original No. 50-JC/2021-22 dated 03.11.2021 issued by the Joint Commissioner, Customs (Preventive), Lucknow. The original order had imposed a penalty of Rs. 10,00,000 on the appellant under Section 112(b) of the Customs Act, 1962, ordered confiscation of Rs. 8,25,500 recovered from his residence, and initiated proceedings under Sectio...