Gold Smuggling Penalty Set Aside by CESTAT Kolkata, Evidence Lacking

Smt. Hanjabam Memtombi Devi Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata has set aside a penalty imposed on Smt. Hanjabam Memtombi Devi in a case involving the smuggling of 26 pieces of gold biscuits. While upholding the confiscation of the smuggled gold, the Tribunal concluded that the investigative authorities failed to present sufficient documentary evidence to establish Memtombi Devi’s direct involvement in the illicit act. The judgment, pronounced on June 12, 202

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