The appellant had never admitted that they had any knowledge during carrying of the gold in the bags
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) rendered a decision to annul the penalty under Section 112 of the Customs Act, 1962, citing lack of knowledge regarding the concealed gold in bags. The incident unfolded when officers from DRI, Siliguri, Regional Unit, acting on intelligence, intercepted four…
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