ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 30.04.2025
CESTAT Allahabad Quashes Penalty on R-22 Gas Smuggling
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, allowed the appeal of Appellant and set aside penalties imposed in a case related to the smuggling of R-22 gas cylinders.
Case Background:
- Directorate of Revenue Intelligence (DRI) investigations revealed that R-22 gas cylinders were smuggled from Dubai concealed under consignments of heavy melting scrap.
- The impugned imports were attributed to Indian entitiesβM/s Ramesh & Company and M/s Vipan & Companyβusing fake partitions in containers.
- The appellant was accused of abetting the operation from Dubai and was penalized βΉ20 lakh under Section 112(a)(i) and βΉ15 lakh under Section 114AA of the Customs Act, 1962.
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 Allahabad
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