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The CESTAT set aside the penalties imposed under sections 112 and 114AA of the Customs Act, 1962, on the appellant for alleged violation related to export-bound gold jewellery. The Tribunal held that statements recorded under section 108 were inadmissible for penalty imposition under section 112, as procedural safeguards under section 138B were not followed, including the requirement for examination and cross-examination of witnesses. Regarding section 114AA, the penalty could not be sustained as there was no evidence the appellant knowingly furnished false or incorrect material, nor was the appellant involved in documentation or clearance processes. Consequently, the impugned order imposing penalties was quashed, and the appeal was allowed.
The CESTAT set aside the penalties imposed under sections 112 and 114AA of the Customs Act, 1962, on the appellant for alleged violation related to export-bound gold jewellery. The Tribunal held that statements recorded under section 108 were inadmissible for penalty imposition under section 112, as procedural safeguards under section 138B were not followed, including the requirement for examination and cross-examination of witnesses. Regarding section 114AA, the penalty could not be sustained as there was no evidence the appellant knowingly furnished false or incorrect material, nor was the appellant involved in documentation or clearance processes. Consequently, the impugned order imposing penalties was quashed, and the appeal was allowed.
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