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HomeIndirect TaxesNo Evidence of Smuggling: CESTAT Dismisses Customs Appeals, Upholds Relief in Rs....

No Evidence of Smuggling: CESTAT Dismisses Customs Appeals, Upholds Relief in Rs. 25 Lakh Penalty Case

Indirect Taxes

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By Mariya Paliwala
cestat

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The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has dismissed appeals filed by the Department against three individuals, holding that the Revenue failed to establish any “reasonable belief” that the seized gold and silver were smuggled goods.  The bench of P. K. Choudhary (Judicial  Member) and P. Anjani Kumar (Technical Member)…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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