https://www.taxtmi.com/caselaws?id=442522 The Tribunal upheld the admissibility of the statement recorded under Section 108 of the Customs Act, rejecting the appellant's contention of involuntariness. It found no violation of natural justice due to the absence of cross-examination, relying on the appellant's own statement. The appellant was held to have breached obligations under the Customs Broker Licensing Regulations, admitting to subletting the license. Charges of mis-declaration and undervaluation were deemed unsustainable without sufficient evidence. The Tribunal modified the penalty imposed, setting aside the license revocation but confirming the forfeiture of the security deposit and a Rs. 50,000/- penalty. en-us Fri, 01 Sep 2023 00:00:00 +0530 Sat, 02 Sep 2023 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442522 The Tribunal upheld the admissibility of the statement recorded under Section 108 of the Customs Act, rejecting the appellant's contention of involuntariness. It found no violation of natural justice due to the absence of cross-examination, relying on the appellant's own statement. The appellant was held to have breached obligations under the Customs Broker Licensing Regulations, admitting to subletting the license. Charges of mis-declaration and undervaluation were deemed unsustainable without sufficient evidence. The Tribunal modified the penalty imposed, setting aside the license revocation but confirming the forfeiture of the security deposit and a Rs. 50,000/- penalty. Case-Laws Customs Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442522