No Penalty Under Section 112(b)(ii) Without Evidence of Smuggled Gold

R. K. Swami Singh Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) In the case of R. K. Swami Singh vs Commissioner of Customs (Preventive), the CESTAT Kolkata recently deliberated on penalties imposed under Section 112(b)(ii) of the Customs Act, 1962. The appellant contested the confiscation and penalties related to 12 gold biscuits seized in 2014. The appellant, R. K. Swami Singh, was intercepted by Imphal Customs officers while transporting 12 gold biscuits weighing approximately 2002.26 grams. The appellant failed to produce legal importation documents, leading to seizure under Sec...