https://www.taxtmi.com/caselaws?id=325473 Penalty under the Customs Act was unsustainable because the only material linking the person to the alleged fraudulent exports was confessional statements of co-accused, and those statements were not corroborated by independent evidence. The documentary record did not establish any direct or indirect connection with the exporters, foreign buyers, or remittances, so the penalty failed on merits. The Act was also held inapplicable where no act of omission or commission within India was shown and the person was residing in the UAE during the relevant period, as the law requires territorial nexus. The result was that the penalty could not be sustained and relief followed. en-us Mon, 11 Jan 2016 00:00:00 +0530 Mon, 21 Mar 2016 01:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325473 Penalty under the Customs Act was unsustainable because the only material linking the person to the alleged fraudulent exports was confessional statements of co-accused, and those statements were not corroborated by independent evidence. The documentary record did not establish any direct or indirect connection with the exporters, foreign buyers, or remittances, so the penalty failed on merits. The Act was also held inapplicable where no act of omission or commission within India was shown and the person was residing in the UAE during the relevant period, as the law requires territorial nexus. The result was that the penalty could not be sustained and relief followed. Case-Laws Customs Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325473