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CESTAT Mumbai Cancels Section 112(a) Penalty on Customs Hawaldar Due to Insufficient Proof

TaxGuru
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Summary

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  • The CESTAT Mumbai has deleted penalties of ₹2,50,000/- and ₹1,00,000/- imposed under Section 112(a) of the Customs Act on Ranjita Rajendra Bane, widow of deceased Customs Hawaldar Rajendra Bane.
  • The penalties stemmed from allegations that Rajendra facilitated gold smuggling at Pune International Airport despite being on sanctioned leave during the incident on August 16, 2018.
  • The Tribunal found insufficient evidence to support the allegations, noting no incriminating material was seized from Rajendra and questioning the reliability of co-accused statements.
  • This ruling underscores the principle that suspicion cannot replace proof in legal proceedings, potentially impacting future customs enforcement cases.

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