2025-VIL-2108-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Sections 108, 112(b)(i) and 138B of Customs Act, 1962 – Imposition of penalty – Sustainability – Officials of Directorate of Revenue Intelligence intercepted Appellants at Railway Station and recovered gold bars and Indian currency from them – After investigation, department issued show cause notice to 10 noticees including Appellants – Commissioner confirmed demand of penalty on Appellants under Section 112(b)(i) of the Act – Whether Commissioner is justified in imposing penalties upon Appellants under Section 112(b)(i) of the Act – HELD – Appellants, in their replies to show cause notice, have clearly stated that Mahesh Soni had given gold bars along with currency to Prem Singh on job work basis, however, as Mahesh Soni was not keeping well, he executed a will naming his brother Mukesh Soni as the inheritor of his properties including gold bars. After death of Mahesh Soni, Prem Singh had called Appellants to deliver gold bars and cash to Mukesh Soni. Appellants have clearly explained possession of gold bars and cash amount. Case of department is based on statements made under Section 108 of the Act. Said statements cannot be considered as relevant, as procedure contemplated under Section 138B of the Act had not been followed. There is nothing on record to establish that Appellants had smuggled the gold bars. Impugned order passed by Commissioner to extent it imposes penalties upon Appellants under Section 112(b)(i) of the Act cannot be sustained and is set aside – Appeals allowed
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