Vishal Kumar Trivedi Vs Commissioner of Customs (Prev.) (CESTAT Kolkata)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, examined appeals against an order directing absolute confiscation of 90 gold biscuits of foreign origin weighing 10,494 grams and valued at ₹2.77 crore, along with penalties imposed under Section 112(b) of the Customs Act, 1962. The appellants were found in possession of 50 and 40 gold biscuits respectively, without any documents establishing lawful import.
The appellants contended that they were merely transporting packets for remuneration and had no knowledge of the contents, claiming they were acting under instructions of a person named “Rajesh Bhai.” They argued that the absence of prior knowledge meant that penalty under Section 112(b) could not be sustained.
The department argued that the appellants were actively involved in smuggling and had full knowledge of the contents. It highlighted inconsistencies in the appellants’ version, including inability to identify or trace the alleged individual and discrepancies in the provided mobile number and related details.
The Tribunal observed that the narrative regarding “Rajesh Bhai” was unsubstantiated and lacked corroboration. It found that none of the claims regarding identity, location, or involvement of other persons could be verified. The circumstances indicated that the appellants’ version was a fabricated explanation.
