Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 112(b) Customs Act | Prior Knowledge for Penalty Must Be Inferred from Circumstantial Evidence, Not Mere Denial : CESTAT Kolkata
CESTAT Kolkata rules that imposition of penalty under Section 112(b) of the Customs Act requires proof of prior knowledge through circumstantial evidence, not just the appellants' claims of ignorance. The tribunal set aside penalties imposed solely on verbal assertions, emphasizing the need for corroborative evidence in smuggling cases.