CESTAT Overturns ₹15 Lakh Customs Seizure due to contradictory timings & location

Manir Hossain Vs Commissioner of Customs(Prev) (CESTAT Kolkata) Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Kolkata has set aside an order by the Commissioner of Customs (Preventive) that had resulted in the absolute confiscation of Indian currency and the imposition of a penalty. The case involved an appeal by Manir Hossain against the confiscation of ₹15 lakh and a penalty of ₹1,15,000 imposed under Section 114 of the Customs Act, 1962. The facts of the case, as detailed in the Show Cause Notice (SCN), were that on November 20, 2019, Customs officials in Sonamura, Trip...