Imposition of penalty u/s 112(a) of the Customs Act, 1962 -...

Imposition of penalty u/s 112(a) of the Customs Act, 1962 - fraudulent import in the name of dummy IECs with mis-declaration in description and value inputs - Abetment - The tribunal held that, the appellant’s own statement afford sufficient corroboration to those statements. Cross-examination is vital for meeting out the allegations But when there is sufficient corroboration to those allegations, denial of cross-examination cannot be held prejudicial - there are sufficient ingredients for commission of offence by the appellant. - Demand with penalties confirmed.