Gold Smuggling | Statements Under Customs Act Can’t Sustain Penalty Without S. 138B Compliance: CESTAT

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Gold Smuggling | Statements Under Customs Act Can’t Sustain Penalty Without S. 138B Compliance: CESTAT

Indirect Taxes

Published on

09/02/2026

By Mariya Paliwala

Gold Smuggling | Statements Under Customs Act Can’t Sustain Penalty Without S. 138B Compliance: CESTAT

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The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside penalties imposed under the Customs Act, 1962, after holding that the seized gold was not smuggled and that reliance on statements recorded under Section 108 was legally unsustainable in the absence of compliance with Section 138B. The bench of…

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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.

Gold Smuggling | Statements Under Customs Act Can’t Sustain Penalty Without S. 138B Compliance: CESTAT

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