Penalty u/s 112(b) of Customs Act, 1962 unsustainable in absence of sufficient evidence

Vipul Joshi Vs C.C.-Ahmedabad (CESTAT Ahmedabad) CESTAT Ahmedabad held that direct participation and knowledge on the part of the person has to be established. In absence of sufficient evidence, penalty u/s 112(b) of the Customs Act, 1962 cannot be levied. Facts- Post search by the officers of Airport Intelligence Unit, Ahmedabad it was argued that there was smuggling of gold from Dubai to India with intent not to pay Customs Duty. Accordingly, show cause notices were issued proposing confiscation of the seized goods under Sections 111(d), 111(i), 111(I) and 111(m) of the Customs Act, 1962 and...