CESTAT held that proforma invoices alleged to have been...

CESTAT held that proforma invoices alleged to have been recovered from an individual's mobile were not proved and thus inadmissible against the appellants; reliance on untested statements without permitting cross-examination vitiated the adjudication. The Tribunal found no material to establish mis-description, mis-classification or undervaluation of imported plywood and noted absence of testing or contrary bills of entry. Consequently, confiscation orders and redemption fines insofar as they related to specified bills of entry for Appellant-1, Appellant-2 and Appellant-3 were set aside. Various penalties imposed on the appellants were held unsustainable and quashed. A penalty levied on the proprietorship firm did not entail a separate penalty on its proprietor; any separate appeal by the proprietor was not before the Tribunal, so those aspects were left undisturbed. Appeal disposed.

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