Customs Penalty Quashed Due to Uncorroborated Co-Accused Statement: CESTAT Kolkata

Dharanidhar Ghosh Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) The appeal before the Tribunal concerned the imposition of a penalty of ₹50 lakh on the appellant under Section 112(b) of the Customs Act, 1962, by the Commissioner of Customs (Preventive), West Bengal. The penalty arose from an incident dated 05.10.2016, when DRI officers apprehended one Ratan Biswas at Sealdah Railway Station and recovered 33 foreign-marked gold biscuits weighing 3632.140 grams from his possession. He was apprehended on the belief that the gold was being transported without valid documents. In his s...