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of <h1>Customs Act penalties overturned due to lack of evidence and corroboration</h1> <h3>INDO FOREIGN (AGENTS) PVT. LTD. Versus COMMR. OF CUS. (AP & ADMN.), KOLKATA</h3> INDO FOREIGN (AGENTS) PVT. LTD. Versus COMMR. OF CUS. (AP & ADMN.), KOLKATA - 2012 (279) E.L.T. 258 (Tri. - Kolkata) Issues:Penalties imposed under Section 112(a) of the Customs Act, 1962 on CHA firm and an employee for abetting importation and misdeclaration of goods.Analysis:The case involved penalties imposed on a CHA firm and an employee for their alleged involvement in the importation and misdeclaration of goods. The Revenue's case relied heavily on the statement of the employee, Shri Biswajit Bhowmick, as the basis for the penalties. However, it was noted that the real importer, Shri Arsh Kumar, was not questioned about whether the CHA firm or the employee were aware of the misdeclaration. The Director of the CHA firm did not participate in the investigation, and the employee's statements differed between the initial statement and a subsequent one made four months later. The main issue was whether penalties could be imposed based solely on the employee's second statement. The employee initially claimed ignorance of the misdeclaration but later admitted awareness. The appellants argued that penalties should not be imposed without evidence of extra benefits derived or corroboration from the importer. Legal precedents were cited to support the argument that an improved statement made later should not be relied upon without corroboration. Ultimately, the Tribunal found that the Revenue failed to establish a case against the appellants. The appeals were allowed, the impugned order was set aside, and the penalties against both appellants were also set aside. The Tribunal noted that detailed submissions were made by both sides, leading to the disposal of the appeals and stay petitions.This detailed analysis of the judgment highlights the key issues, arguments presented, and the ultimate decision reached by the Tribunal regarding the penalties imposed on the CHA firm and the employee for their alleged involvement in the importation and misdeclaration of goods.
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