Penalty u/s. 112(b)(i) of Customs Act quashed as no evidence established that gold bars were smuggled

Kailash Pareek Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) CESTAT Kolkata held that imposition of penalty under section 112(b)(i) of the Customs Act, 1962 not justified since there is no evidence available on record to show that the gold bars were of foreign origin and smuggled into the country. Facts- On 7th of March, 2019, the officers of DRI, Guwahati Zonal Unit intercepted a truck. On search of the said truck, the said officers recovered some yellow metal bars from inside a cavity under the backseat of the driver’s cabin. The samples of the bars on being chemically tested we...