https://www.taxtmi.com/caselaws?id=395070 The Tribunal set aside penalties imposed on the appellant, a Customs Broker, in a case involving allegations of abetting concealment of goods by an importer. The Department failed to provide sufficient evidence linking the appellant to the offense, with employee statements being retracted and no concrete proof of intentional connivance. The Tribunal emphasized the need for substantiated claims and thorough verification procedures, ultimately ruling in favor of the appellant due to the lack of evidence connecting them to the alleged wrongdoing under the Customs Act, 1962. en-us Thu, 17 Oct 2019 00:00:00 +0530 Sat, 07 Nov 2020 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395070 The Tribunal set aside penalties imposed on the appellant, a Customs Broker, in a case involving allegations of abetting concealment of goods by an importer. The Department failed to provide sufficient evidence linking the appellant to the offense, with employee statements being retracted and no concrete proof of intentional connivance. The Tribunal emphasized the need for substantiated claims and thorough verification procedures, ultimately ruling in favor of the appellant due to the lack of evidence connecting them to the alleged wrongdoing under the Customs Act, 1962. Case-Laws Customs Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395070