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, 2025, highlights the necessity for concrete evidence beyond mere claims of ownership to impose penalties under the Customs Act, 1962.
The case originated on March 21, 2015, when personnel of the 24th Assam Rifles, Khudengthabi, intercepted a ‘Tata Indica’ car driven by Shri Moirangthem Ranjan Meitei. A search of the vehicle revealed 26 gold biscuits, weighing approximately 4326.40 grams, concealed within its fuel tank. The gold, believed to be of foreign origin, and the driver were subsequently handed over to Customs Officers in Moreh for further action.
Upon interrogation, the driver, Moirangthem Ranjan Meitei, stated that he had been engaged by one Shri Rajesh to transport the gold from Moreh to Imphal, with a promised carrying charge of Rs. 700 per biscuit upon delivery. Meitei was arrested and remanded to judicial custody. Follow-up investigations included interrogating Shri Rajesh Kumar Chhetri, who, however, denied any acquaintance with the driver.
