No Proof of Smuggling Knowledge: CESTAT Quashes Transporter’s Confiscation & Penalty

Vinod Kumar Agarwal Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, has overturned a penalty of Rs. 20,000 and a redemption fine of Rs. 80,000 previously imposed on Vinod Kumar Agarwal, the registered owner of a truck involved in the transportation of goods alleged to be smuggled. The tribunal’s order, pertaining to the case of Vinod Kumar Agarwal Vs Commissioner of Customs (Preventive), concluded that the Customs Department failed to provide sufficient evidence to establish the appellant’s knowledge or...