https://www.taxtmi.com/caselaws?id=237818 An appellate order sustaining a reduced penalty was set aside because it was brief, cryptic, and failed to consider relevant statements and the full record. The order relied mainly on one Section 108 Customs Act statement, while other statements and the petitioner's own statement were not examined, and there was no documentary or independent corroboration of involvement in the alleged misuse of imported goods. The earlier customs adjudication had considered the wider material and declined to impose penalty. The decision-making error justified certiorari, and the matter was remanded for fresh consideration by the Appellate Committee. en-us Thu, 03 Oct 2013 00:00:00 +0530 Wed, 03 Sep 2014 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237818 An appellate order sustaining a reduced penalty was set aside because it was brief, cryptic, and failed to consider relevant statements and the full record. The order relied mainly on one Section 108 Customs Act statement, while other statements and the petitioner's own statement were not examined, and there was no documentary or independent corroboration of involvement in the alleged misuse of imported goods. The earlier customs adjudication had considered the wider material and declined to impose penalty. The decision-making error justified certiorari, and the matter was remanded for fresh consideration by the Appellate Committee. Case-Laws Customs Thu, 03 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237818