https://www.taxtmi.com/caselaws?id=32564 The Appellate Tribunal CESTAT, CHENNAI set aside a penalty of Rs. 8,20,000 imposed on the appellant under Section 114 (iii) of the Customs Act, 1962 for his alleged involvement in an attempted illicit export scheme. The Tribunal found that there was a lack of concrete evidence linking the appellant to the offense, emphasizing the necessity of sufficient proof to hold individuals accountable for customs violations. The decision highlighted the importance of direct involvement and factual evidence in establishing liability for customs offenses, ensuring fair treatment and upholding the principle of due process. en-us Wed, 15 Oct 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32564 The Appellate Tribunal CESTAT, CHENNAI set aside a penalty of Rs. 8,20,000 imposed on the appellant under Section 114 (iii) of the Customs Act, 1962 for his alleged involvement in an attempted illicit export scheme. The Tribunal found that there was a lack of concrete evidence linking the appellant to the offense, emphasizing the necessity of sufficient proof to hold individuals accountable for customs violations. The decision highlighted the importance of direct involvement and factual evidence in establishing liability for customs offenses, ensuring fair treatment and upholding the principle of due process. Case-Laws Customs Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32564