https://www.taxtmi.com/caselaws?id=398734 Statements recorded under Section 108 of the Customs Act, 1962 were treated as substantive evidence to show conscious participation in illegal importation, including use of bogus IECs, misdeclaration of weight and value, and facilitation of clearance. On that basis, penalty under Section 112 was stated to follow where the record established lending of names or active assistance in the unlawful import activity. The note also records that no violation of natural justice was found because adequate opportunity to reply and seek personal hearing had been given, but not effectively availed. en-us Thu, 28 May 2020 00:00:00 +0530 Wed, 23 Sep 2020 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398734 Statements recorded under Section 108 of the Customs Act, 1962 were treated as substantive evidence to show conscious participation in illegal importation, including use of bogus IECs, misdeclaration of weight and value, and facilitation of clearance. On that basis, penalty under Section 112 was stated to follow where the record established lending of names or active assistance in the unlawful import activity. The note also records that no violation of natural justice was found because adequate opportunity to reply and seek personal hearing had been given, but not effectively availed. Case-Laws Customs Thu, 28 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398734