No confiscation of Goods on mere allegation of smuggling without proof

Debesh Dey Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata has set aside the confiscation of mosquito repellents and ladies’ garments in the case of Debesh Dey Vs Commissioner of Customs (Preventive). The tribunal found that the Revenue failed to prove the smuggled nature of these goods. This decision underscores the importance of substantiating claims with adequate evidence in customs cases. Background of the Case: On March 29, 2016, officers from the Customs (Preventive) Commissio...