Penalty u/s 112(a) and 112(b) for smuggling of 3kg gold concealed in shoes via Airport Staff reduced from Rs. 30L to Rs. 10L

Suvadeep Dutta Vs Commissioner of Customs (CESTAT Kolkata)

Conclusion: Penalty was imposed on assessee under Sections 112(a) and 112(b) of the Customs Act, 1962 for a gold smuggling case of 3kg concealed in shoes via Airport Staff as mere denial could not absolve him of the crime committed at his initiation however, the penalty was  reduced from ₹30L to ₹10L.

Held: Assessee was implicated in a gold smuggling case after Avijit Sarkar was caught at Kolkata Airport by Customs officials. Actin

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