CESTAT Kolkata held that imposition of penalty under section 114(i) of the Customs Act for attempting smuggling of Red Sander woods unwarranted due to lack of valid evidences. Accordingly, penalty is dropped and appeal allowed.
CESTAT Kolkata held that the recovery proceedings initiated by the Customs authorities under section 28AAA of the Customs Act are not sustainable as DGFT authorities have not cancelled MEIS licenses in question.
CESTAT Kolkata has reduced penalties for two gold carriers, acknowledging their role as mere carriers and citing a precedent for leniency in similar smuggling cases.
CESTAT Kolkata set aside the revocation of Shyamal Kumar Ghosh’s F-Card and Rs. 50,000 penalty, ruling his card was inoperative and charges unsubstantiated.
CESTAT Kolkata held that charge of clandestine removal and duty demand thereon merely on the loose sheets and pocket dairy without any corroborative evidence cannot be sustained in the eye of law. Accordingly, appeal allowed.
Assessee was implicated in a gold smuggling case after Avijit Sarkar was caught at Kolkata Airport by Customs officials. Acting on intelligence about ground staff involvement, officers recovered four gold bars weighing 3,000 grams and worth Rs. 82.5 lakh from Sarkar’s shoes.
Kolkata CESTAT sets aside service tax demand on Maninder Singh, citing recipient’s payment under RCM and invalidity of demand based solely on Form 26AS.
An Enquiry has been ordered and on completion of the Enquiry an Enquiry Report was submitted by the Enquiry Officer. In the Enquiry Report, the enquiry officer held that the appellant has violated the provisions of Regulation 10 (d) by not advising the importer to comply with the provisions of Customs Act, 1962.
CESTAT Kolkata sets aside penalty and vehicle confiscation for Vinod Kumar Agarwal, a transporter, citing lack of evidence of his knowledge in alleged smuggling of black pepper and arhar.
The CESTAT Kolkata set aside a penalty in a gold smuggling case against a claimant, finding no documentary evidence of her involvement, despite upholding the gold’s confiscation.
