https://www.taxtmi.com/caselaws?id=428510 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 114 of the Customs Act on the appellant. The decision was based on the insufficiency of evidence and procedural lapses, particularly the reliance on unsubstantiated third-party evidence without proper examination or cross-examination of witnesses. The Tribunal found a lack of additional evidence supporting the allegations against the appellant, leading to the ruling in favor of the appellant and granting consequential benefits. en-us Wed, 24 Aug 2022 00:00:00 +0530 Mon, 03 Oct 2022 08:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428510 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 114 of the Customs Act on the appellant. The decision was based on the insufficiency of evidence and procedural lapses, particularly the reliance on unsubstantiated third-party evidence without proper examination or cross-examination of witnesses. The Tribunal found a lack of additional evidence supporting the allegations against the appellant, leading to the ruling in favor of the appellant and granting consequential benefits. Case-Laws Customs Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428510