Entire 20.7 kg Jewellery Already Accounted For: CESTAT Quashes Penalty After Finding No Evidence of Smuggled Gold

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Entire 20.7 kg Jewellery Already Accounted For: CESTAT Quashes Penalty After Finding No Evidence of Smuggled Gold

Indirect Taxes

Published on

08/12/2025

By Mariya Paliwala

Entire 20.7 kg Jewellery Already Accounted For: CESTAT Quashes Penalty After Finding No Evidence of Smuggled Gold

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a Rs. 5 lakh penalty imposed under Section 112(b)(i) of the Customs Act on an individual intercepted with 20.75 kg of gold jewellery at Hazrat Nizamuddin Railway Station in 2023. The bench of Justice Dilip Gupta (President) and Hemambika R. Priya…

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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.

Entire 20.7 kg Jewellery Already Accounted For: CESTAT Quashes Penalty After Finding No Evidence of Smuggled Gold

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