https://www.taxtmi.com/caselaws?id=114774 Penalties under Section 112 of the Customs Act require reliable evidence linking the alleged offenders to the misdeclaration. The penalty here rested mainly on a disclosure made only at the personal hearing and on the statement of the clearing agent. Because the disclosure was not recorded during investigation or tested by rebuttal, and cross-examination of the clearing agent was denied, the evidentiary basis was inadequate. The record also lacked independent corroboration connecting the parties with the misdeclaration, bank accounts, or proprietary concerns involved in the imports. The penalties were therefore held unsustainable and set aside. en-us Tue, 21 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 10:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114774 Penalties under Section 112 of the Customs Act require reliable evidence linking the alleged offenders to the misdeclaration. The penalty here rested mainly on a disclosure made only at the personal hearing and on the statement of the clearing agent. Because the disclosure was not recorded during investigation or tested by rebuttal, and cross-examination of the clearing agent was denied, the evidentiary basis was inadequate. The record also lacked independent corroboration connecting the parties with the misdeclaration, bank accounts, or proprietary concerns involved in the imports. The penalties were therefore held unsustainable and set aside. Case-Laws Customs Tue, 21 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114774