CESTAT Quashed Vehicle Confiscation as No Proof of Owner’s Knowledge of Smuggling

Piyush Mahendra Jain Vs Commissioner of Customs (CESTAT Delhi) In Piyush Mahendra Jain v. Commissioner of Customs, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi examined whether penalty under Section 117 of the Customs Act, 1962 and confiscation of a vehicle under Section 115(2) were sustainable in the absence of evidence showing knowledge of smuggling. The appellant challenged the order dated 11.10.2023 passed by the Commissioner (Appeals), which upheld the order dated 09.09.2022 of the Additional Commissioner confirming penalty under Section 117. The case arose from ...