Section 112(b) Penalty Requires Proof of Knowledge of Confiscable Goods: CESTAT Delhi

Advertisement Rahul Gupta Vs Commissioner of Customs (CESTAT Delhi) The CESTAT Delhi considered an appeal challenging the imposition of a penalty of ₹10 lakh under Section 112(b) of the Customs Act, 1962. The appellant, a salaried employee, contended that he was not engaged in any trading or commercial activity and had merely introduced prospective buyers to an employee of the main noticee. He denied any role in the procurement, storage, transportation, handling or purchase of the goods. The proceedings arose from an investigation conducted by the Directorate General of Central Excise Int...