Smugglers Merely Carried Gold, Not Beneficiaries – CESTAT Lowers Penalty to ₹1 Lakh Each

Nirbhay Kumar Upadhyay Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has significantly reduced the penalties imposed on two individuals, Shri Nirbhay Kumar Upadhyay and Shri Bachchalal, who were caught concealing smuggled gold. In a recent order, the Tribunal lowered the penalty from Rs. 3,13,000/- each to Rs. 1,00,000/- each, acknowledging their role as mere carriers and not the ultimate beneficiaries of the contraband. The case originated on April 19, 2019, when officers from the Anti-Smuggling Unit of Cus...