https://www.taxtmi.com/caselaws?id=347092 The Tribunal set aside a penalty of &8377;25,000 imposed on a Customs Cargo Service provider under Regulations 12(8) of HCCAR, 2009 for concealing prohibited items in a container during export. The penalty was based solely on the driver's statement without independent corroboration, leading to concerns about evidence reliability. Emphasizing that a co-accused's statement alone cannot be the sole basis for penalization without verification, the Tribunal ruled in favor of the appellant due to the lack of substantiated evidence and the denial of wrongdoing by their representative. en-us Thu, 10 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347092 The Tribunal set aside a penalty of &8377;25,000 imposed on a Customs Cargo Service provider under Regulations 12(8) of HCCAR, 2009 for concealing prohibited items in a container during export. The penalty was based solely on the driver's statement without independent corroboration, leading to concerns about evidence reliability. Emphasizing that a co-accused's statement alone cannot be the sole basis for penalization without verification, the Tribunal ruled in favor of the appellant due to the lack of substantiated evidence and the denial of wrongdoing by their representative. Case-Laws Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347092