https://www.taxtmi.com/caselaws?id=329815 The appellate tribunal overturned the penalty imposed on the appellant under Section 112(a) of the Customs Act 1962 for purchasing and selling CFLs without payment of duty. Despite the appellant's association with the importer involved in the illegal imports, the tribunal found a lack of concrete evidence linking the appellant to the wrongdoing. Emphasizing the principle that statements of co-accused require corroboration, the tribunal extended the benefit of doubt to the appellant due to insufficient evidence of his active involvement in the duty evasion scheme. Consequently, the penalty was set aside based on the absence of justifiable reasons to uphold it. en-us Fri, 20 May 2016 00:00:00 +0530 Sat, 09 Jul 2016 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329815 The appellate tribunal overturned the penalty imposed on the appellant under Section 112(a) of the Customs Act 1962 for purchasing and selling CFLs without payment of duty. Despite the appellant's association with the importer involved in the illegal imports, the tribunal found a lack of concrete evidence linking the appellant to the wrongdoing. Emphasizing the principle that statements of co-accused require corroboration, the tribunal extended the benefit of doubt to the appellant due to insufficient evidence of his active involvement in the duty evasion scheme. Consequently, the penalty was set aside based on the absence of justifiable reasons to uphold it. Case-Laws Customs Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329815