https://www.taxtmi.com/caselaws?id=422000 A customs broker was found to have knowingly facilitated the misdeclaration and attempted clearance of concealed firecrackers hidden behind declared bicycle parts. The broker's own admissions, access to import documents, visit to Delhi, acknowledgment of the panchnama, and corroborating statements and electronic records were treated as sufficient proof of involvement. The objection that the penalty proceedings were vitiated because witnesses were not cross-examined was rejected, as the evidence was corroborated and no effective request for cross-examination was established. Confiscation and penalty were therefore sustained. en-us Wed, 04 May 2022 00:00:00 +0530 Fri, 06 May 2022 08:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422000 A customs broker was found to have knowingly facilitated the misdeclaration and attempted clearance of concealed firecrackers hidden behind declared bicycle parts. The broker's own admissions, access to import documents, visit to Delhi, acknowledgment of the panchnama, and corroborating statements and electronic records were treated as sufficient proof of involvement. The objection that the penalty proceedings were vitiated because witnesses were not cross-examined was rejected, as the evidence was corroborated and no effective request for cross-examination was established. Confiscation and penalty were therefore sustained. Case-Laws Customs Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422000