Summary
- 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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