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IN THE HIGH COURT OF KERALA AT ERNAKULAM
A.MUHAMED MUSTAQUE, HARISANKAR V.MENON
Central Board Of Indirect Taxes And Customs – Appellant
Versus
Subair Kallungal – Respondent
| Table of Content |
|---|
| 1. the factors leading to the imposition of penalties for alleged smuggling. (Para 1 , 2 , 4 , 5) |
| 2. discussion of arguments concerning reliance on section 108 statements. (Para 8 , 9 , 10) |
| 3. assessment of evidentiary value of statements under section 108. (Para 12 , 13 , 14) |
| 4. conclusion on the dismissal of appeals. (Para 21 , 22) |
JUDGMENT :
Harisankar V. Menon, J.
1. These four appeals have been instituted by the revenue seeking to challenge the common order dated 29.03.2022, of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, setting aside the penalty imposed on the respondents herein under the provisions of the Customs Act, 1962 (hereinafter referred to as the “Act”).
2. The short facts leading to the imposition of the penalty as above are required to be noticed as under:
On 19.09.2013, two lady passengers, accompanied by a girl child, were found near the car park area outside the Cochin International Airport. They were identified as Arifa Haris, Asifa Veerappoyil, as well as the minor daughter of Arifa. After being brought back to the arrival hall, they denied carrying gold or other articles, on being questioned. Thereupon, a personal searc
The tribunal's reliance on witness statements was found flawed due to procedural non-compliance, leading to the dismissal of appeals against penalties under the Customs Act.
Point of law: Section 112(a) of the Act is applicable to a person, who in relation to any goods, does or omits to do any action, which act or omission would render such goods liable for confiscation ....
A confession under section 108 of the Customs Act must be proven voluntary and reliable; mere marking of documents does not equate to proof, and appellate courts should respect acquittals unless the ....
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