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Date: 25.09.2025
CESTAT Kolkata Sets Aside Penalties in Alleged Gold Smuggling
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, has set aside penalties imposed on three appellants in a case involving alleged smuggling of gold bars. β The decision, pronounced on September 17, 2025, highlights critical legal principles surrounding the burden of proof, reasonable belief, and the applicability of penalties under Section 112(b)(i) of the Customs Act, 1962.
Background of the Case
The case originated from the seizure of 40 gold bars weighing 6638.450 grams and valued at Rs. β 2,18,40,500/- from a truck intercepted near CRPF Camp, Guwahati, on March 7, 2019. The gold was concealed in a cavity under the driverβs seat, and the truck occupants, along with three appellants, were involved in the alleged smuggling operation. The appellants were accused of being involved in the transshipment of the gold, based primarily on their statements and those of co-accused individuals.
Source: CESTAT Kolkata
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