CESTAT Set Asides Confiscation of Gold Biscuits for Lack of Illegal Smuggling evidence

Mitta Sunil Kumar Vs Commissioner of Customs (CESTAT Hyderabad) Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Hyderabad addressed the case of Mitta Sunil Kumar vs. Commissioner of Customs, focusing on the absolute confiscation of 22 gold bars seized as smuggled goods, totaling 2200 grams. The tribunal also examined the imposition of penalties on Mitta Sunil Kumar and M R Prakash under Section 112(b)(i) of the Customs Act. Background: Mitta Sunil Kumar, engaged in the jewelry business, faced the confiscation of 22 gold bars intercepted while being transported...