No Penalty Without Corroborative Evidence in Illegal BMW M5 Import Case

Rakesh Aggarwal Vs Commissioner of Customs (CESTAT Kolkata) Introduction: In a recent case before the Customs Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata, the appellant, Rakesh Aggarwal, challenged the imposition of a penalty of Rs. 5.00 Lakhs by the Commissioner of Customs. The penalty was imposed on the grounds of his alleged involvement in the invalid importation of a BMW M5 Car. This article provides a detailed analysis of the case and the tribunal’s verdict. Detailed Analysis: The case revolved around the importation of a BMW M5 Car in the name of Mrs. Sadhana Aggarwa...