Sufficient reasons are required to sustain the charge of abatement

Last updated: 21 November 2023
Quick Summary
The CESTAT Bangalore has ruled that penalties for abating illegal imports cannot be imposed solely based on a retracted statement. The tribunal found no admissible evidence to prove the appellants' involvement in the illegal import of goods through undervaluation. The court noted that the importer had paid duties and fines, and the goods were released, indicating no prohibited items were involved.

Court :
Customs Appeal No. 20074 of 2020 dated October 25, 2023

Brief :
The CESTAT Bangalore, in the case of Mr. Rafeek K.T. v. Commissioner of Customs, Cochin [Customs Appeal No. 20074 of 2020 dated October 25, 2023] allowed the Appeal and held that the penalty cannot be imposed on the Appellant solely based on the retracted statement when there is no other admissible evidence to prove the involvement of the Appellant in illegal import. 

Citation :
CESTAT Bangalore

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Bimal Jain
Published in Custom
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