HomeIndirect TaxesSmuggling Penalty Not Sustainable Solely On Statements: CESTAT

Smuggling Penalty Not Sustainable Solely On Statements: CESTAT

13/02/2026

The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a Rs. 10 lakh penalty imposed under Section 112(a)(i) of the Customs Act, holding that statements recorded under Section 108 cannot be relied upon to sustain a smuggling-related penalty unless the mandatory procedure under Section 138B is followed. The Bench…

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Mariya Paliwala https://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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