https://www.taxtmi.com/caselaws?id=415486 Consolidated Customs Act penalty was found unsustainable where the record did not prove that the appellant participated in import, misdeclaration, illicit profit-sharing, or knowing abetment. The adjudication was also vitiated by non-supply of non-relied upon documents, reliance on statements without independent corroboration, and use of electronic material from a pen drive without proper seizure support. Penalty under Section 114A could not apply because no duty or interest was demanded from the appellant, and Section 114AA was inapplicable absent proof of any false declaration, statement, or signature. The penalty was set aside with consequential relief. en-us Tue, 30 Nov 2021 00:00:00 +0530 Mon, 06 Dec 2021 21:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415486 Consolidated Customs Act penalty was found unsustainable where the record did not prove that the appellant participated in import, misdeclaration, illicit profit-sharing, or knowing abetment. The adjudication was also vitiated by non-supply of non-relied upon documents, reliance on statements without independent corroboration, and use of electronic material from a pen drive without proper seizure support. Penalty under Section 114A could not apply because no duty or interest was demanded from the appellant, and Section 114AA was inapplicable absent proof of any false declaration, statement, or signature. The penalty was set aside with consequential relief. Case-Laws Customs Tue, 30 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415486