Penalty U/R 26 Unsustainable Without Allegation of Knowledge of Confiscation in SCN: CESTAT

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Penalty U/R 26 Unsustainable Without Allegation of Knowledge of Confiscation in SCN: CESTAT

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Published on

07/04/2026

By Mariya Paliwala

Penalty U/R 26 Unsustainable Without Allegation of Knowledge of Confiscation in SCN: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside a penalty imposed on an individual under Rule 26 of the Central Excise Rules, 2002, holding that the essential legal requirement of establishing knowledge or reason to believe that goods were liable for confiscation was not met in the…

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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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Knowledge of Confiscation

Penalty U/R 26 Unsustainable Without Allegation of Knowledge of Confiscation in SCN: CESTAT

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