https://www.taxtmi.com/caselaws?id=428653 Penalty under Section 112(b)(i) of the Customs Act was found unsustainable where the alleged involvement rested mainly on third-party worksheets, emails and statements. The adjudication was vitiated because relied upon documents were not supplied despite requests, and no cross-examination or independent corroboration was provided, contrary to natural justice. The record also showed no search of the appellant's premises, no statement by the appellant, and no independent evidence that he dealt with, possessed, or knowingly handled the smuggled gold. On that basis, uncorroborated co-noticee statements and third-party material were insufficient to fasten penal liability, and the penalty was set aside with consequential relief. en-us Tue, 04 Oct 2022 00:00:00 +0530 Fri, 07 Oct 2022 13:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428653 Penalty under Section 112(b)(i) of the Customs Act was found unsustainable where the alleged involvement rested mainly on third-party worksheets, emails and statements. The adjudication was vitiated because relied upon documents were not supplied despite requests, and no cross-examination or independent corroboration was provided, contrary to natural justice. The record also showed no search of the appellant's premises, no statement by the appellant, and no independent evidence that he dealt with, possessed, or knowingly handled the smuggled gold. On that basis, uncorroborated co-noticee statements and third-party material were insufficient to fasten penal liability, and the penalty was set aside with consequential relief. Case-Laws Customs Tue, 04 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428653