ANALISIS PENERAPAN PASAL 54 UNDANG-UNDANG CUKAI TERHADAP PEMIDANAAN KURIR ROKOK ILEGAL DALAM KAITANNYA DENGAN PASAL 184 KUHAP (Studi Putusan No. 47-48/Pid.Sus/2025/PN. Krg.)

The circulation of illegal cigarettes without excise stamps has caused state losses of trillion, with couriers as field operatives most easily reached by authorities despite minimal involvement in distribution chains. This research analyzes the application of Article 54 of the Excise Law regarding sentencing of illegal cigarette couriers in relation to Article 184 of the Criminal Procedure Code and the objectivity of evidence use in trials. The research employs a juridical-empirical approach with case study of Decision Number 47-48/Pid.Sus/2025/PN Krg, involving primary data from court decisions and interviews with legal practitioners, and secondary data from legal literature. Results show the Panel of Judges applied Article 54 of the Excise Law by proving criminal elements through negative evidentiary system, although proof of intent was conducted indirectly. Discussion reveals evidence objectivity problems, where all witnesses and experts originated from the Directorate General of Customs and Excise without independent or key witnesses, creating echo chambers and institutional bias undermining equality of arms and presumption of innocence principles. This condition caused imbalanced evidentiary proceedings resulting in disproportionate sentencing against couriers. The research recommends courts involve independent witnesses and experts, develop technical guidelines for evidence objectivity standards, and consider sociological aspects in sentencing to reflect substantive justice.