https://www.taxtmi.com/caselaws?id=350172 Penalty under Section 112(a) of the Customs Act, 1962 was held unsustainable where the evidence did not clinch the appellant's alleged abetment in clearing imported parcels without duty. The same allegations had already ended in acquittal in parallel criminal proceedings for want of cogent, consistent and satisfactory evidence, and the disciplinary enquiry on identical charges had also resulted in exoneration. In these circumstances, the penalty could not survive on the same material and was set aside. en-us Mon, 30 Oct 2017 00:00:00 +0530 Wed, 15 Nov 2017 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350172 Penalty under Section 112(a) of the Customs Act, 1962 was held unsustainable where the evidence did not clinch the appellant's alleged abetment in clearing imported parcels without duty. The same allegations had already ended in acquittal in parallel criminal proceedings for want of cogent, consistent and satisfactory evidence, and the disciplinary enquiry on identical charges had also resulted in exoneration. In these circumstances, the penalty could not survive on the same material and was set aside. Case-Laws Customs Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350172