No Knowledge of Concealed Smuggled Gold: CESTAT Kolkata Deletes Penalty

Shri Vijay Kumar Vs Commissioner of Central Excise (CESTAT Kolkata) Introduction: The case of Shri Vijay Kumar versus the Commissioner of Central Excise, adjudicated by CESTAT Kolkata, revolves around penalties imposed under Section 112 of the Customs Act, 1962. The essence of the matter is the absence of knowledge regarding gold concealed in luggage. Analysis: Officers of the Directorate of Revenue Intelligence (DRI) intercepted four individuals, including the appellants, along with their luggage at New Jalpaiguri Railway Station. Upon inspection, gold bars were found concealed in the handleb...