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CESTAT Sets Aside Cigarette Smuggling Penalties for Failure to Identify Actual Importer
Case Law Details
- Case Name
- B.A. Suresh Kumar Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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B.A. Suresh Kumar Vs Commissioner of Customs (CESTAT Chennai)
The appeals were filed by the proprietors of M/s. Arunachalam Shipping and M/s. Thivya Agencies against a common Order-in-Original imposing penalties of Rs.35 lakh each under Sections 112(a) and 114AA of the Customs Act, 1962, in connection with an alleged attempt to smuggle foreign-origin cigarettes disguised as “Malaysian Core Veneer.”
The Directorate of Revenue Intelligence (DRI) investigated a container linked to M/s. Thivya Agencies and discovered that the consignee’s premises were locked. A l...
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