Foreign Markings on Sacks Alone Not Enough to Prove Smuggled Goods: CESTAT Allahabad

Rakesh Pandey Vs Commissioner of Customs (Pre.) (CESTAT Allahabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, allowed an appeal against an order confirming confiscation and penalties in a case involving alleged smuggling of 45,655 kg of green peas. The case arose after Customs officers, acting on intelligence, intercepted four trucks near the appellant’s godown on 12.10.2021 and seized goods alleged to be of foreign origin. A show cause notice proposed confiscation of the goods and vehicles under Section 111(b) of the Customs Act, 1962, and penalties were imp...