Customs Penalty Set Aside for Lack of Evidence and Denial of Cross-Examination

Vasu Hasmukhbhai Vasoya Vs C.C (CESTAT Ahmedabad) The appeal before the CESTAT Ahmedabad arose from the imposition of a penalty of ₹3.00 lakh on the appellant under Section 112(a) of the Customs Act, 1962, in connection with a case of alleged smuggling of gold. On 03.12.2018, Customs officers intercepted one Mohd. Sadin at the airport upon his arrival from Dubai and recovered 2,279.800 grams of gold valued at ₹71,58,571 (tariff value ₹65,69,301). The gold was concealed inside three metal prototype piston heads and was not declared to Customs. In his statement dated 03.12.2018, Mohd. Sadi...