https://www.taxtmi.com/caselaws?id=376404 The court ruled in favor of the appellant, highlighting procedural lapses, reliance on uncorroborated statements, and denial of a fair opportunity to contest the case. The penalty imposed under sections 112(a) and (b) of the Customs Act was set aside, and the appeal was allowed. The court directed that if proceedings were recommenced, the appellant should be given the opportunity to cross-examine witnesses to ensure procedural fairness. en-us Tue, 12 Feb 2019 00:00:00 +0530 Tue, 03 Sep 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376404 The court ruled in favor of the appellant, highlighting procedural lapses, reliance on uncorroborated statements, and denial of a fair opportunity to contest the case. The penalty imposed under sections 112(a) and (b) of the Customs Act was set aside, and the appeal was allowed. The court directed that if proceedings were recommenced, the appellant should be given the opportunity to cross-examine witnesses to ensure procedural fairness. Case-Laws Customs Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376404