CESTAT Sets Aside Cigarette Smuggling Penalties for Failure to Identify Actual Importer

B.A. Suresh Kumar Vs Commissioner of Customs (CESTAT Chennai) The appeals were filed by the proprietors of M/s. Arunachalam Shipping and M/s. Thivya Agencies against a common Order-in-Original imposing penalties of Rs.35 lakh each under Sections 112(a) and 114AA of the Customs Act, 1962, in connection with an alleged attempt to smuggle foreign-origin cigarettes disguised as “Malaysian Core Veneer.” The Directorate of Revenue Intelligence (DRI) investigated a container linked to M/s. Thivya Agencies and discovered that the consignee’s premises were locked. A landlord provided ...