CESTAT Lacks Jurisdiction U/s. 129A of Customs Act in Gold Smuggling Case

Deep Rastogi Vs Commissioner of Customs (CESTAT Delhi) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Delhi has dismissed an appeal filed by Deep Rastogi and others, ruling that it lacks the jurisdiction to hear cases involving gold smuggling through passenger baggage. The appellants had challenged an order that imposed penalties under Section 112(b) of the Customs Act, 1962, following an investigation into a gold smuggling incident. The case originated on June 17, 2018, when Directorate of Revenue Intelligence (DRI) officers intercepted an individual, Shri Prashant Pandey...