https://www.taxtmi.com/caselaws?id=252579 Penalty under Section 112A of the Customs Act was held unsustainable where no bill of entry was shown to have been filed, the appellant had not admitted knowledge of the import, and the statement relied on by the department did not directly implicate him. The statement was not tested by cross-examination as required by Section 138B, so it could not be treated as admissible and reliable evidence for fastening penalty. In the absence of corroborative material, the department failed to establish a basis for penal action, and the penalty was set aside. en-us Thu, 30 Jan 2014 00:00:00 +0530 Wed, 29 Oct 2014 12:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252579 Penalty under Section 112A of the Customs Act was held unsustainable where no bill of entry was shown to have been filed, the appellant had not admitted knowledge of the import, and the statement relied on by the department did not directly implicate him. The statement was not tested by cross-examination as required by Section 138B, so it could not be treated as admissible and reliable evidence for fastening penalty. In the absence of corroborative material, the department failed to establish a basis for penal action, and the penalty was set aside. Case-Laws Customs Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252579