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CESTAT allowed the appeal of the appellant-CHA and set aside the penalty imposed under s.114AA of the Customs Act, 1962. The Tribunal noted that the appellant had submitted KYC documents of the importers to the investigating agency and this was not rebutted by Revenue. Further, the request for cross-examination of key witnesses was not granted. In absence of corroborated evidence, the adjudicating authority's finding that the appellant knowingly used fabricated documents and false declarations was held unsustainable. The unproved and contested statements could not establish any overt act or mens rea required to attract liability under s.114AA.
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