CESTAT Upholds Confiscation of Smuggled Black Pepper, Reduces Penalty

Praveen Kasera Vs Commr. of Customs (Preventive) (CESTAT Kolkata) The appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, was filed by Praveen Kasera, Proprietor of Shri Radhey Sales Corporation, Delhi, challenging an Order-in-Original that mandated the absolute confiscation of 22,120 kgs of foreign-origin black pepper and imposed a penalty of on him. Factual Background and Department’s Case Customs officers intercepted two trucks loaded with black pepper, found in bags marked “Produce of Vietnam,” without evidence of licit import. The goo...