This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Knowledge of Concealed Smuggled Gold: CESTAT Kolkata Deletes Penalty
Case Law Details
- Case Name
- Shri Vijay Kumar Vs Commissioner of Central Excise (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...
