ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 01.05.2025
CESTAT Mumbai Partially Relieves Appellants in Cigarette Smuggling Case: Penalty Under Section 112(a) Quashed, Retained Under Section 112(b)
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai Bench, delivered a nuanced verdict in Customs Appeal Nos. 87171 and 87172 of 2019 involving allegations of illegal import and distribution of foreign-origin cigarettes in violation of the Customs Act, 1962 and the Cigarettes and Other Tobacco Products Act (COPTA), 2003.
Background:
- The Air Intelligence Unit (AIU), CSI Airport Customs, intercepted a consignment containing 3 lakh cigarette sticks branded as βNew Light Cigarettes WINβ valued at βΉ15 lakhs.
- The consignment, imported from Myanmar via the North-East, did not comply with packaging norms under COPTA and lacked valid import documents.
- Investigation revealed a network involving multiple individuals, including Appellant (owner of M/s Megha Collection) and his employee Appellant, who were implicated in receiving and further distributing such consignments.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Mumbai
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