https://www.taxtmi.com/caselaws?id=444826 Penalty under Section 112(a) of the Customs Act, 1962 was held unsustainable where the department relied only on a retracted statement recorded during investigation and produced no independent, credible corroboration. No act or omission by the appellant rendering the goods liable to confiscation was proved, and no abetment was established. In the absence of legally sufficient material linking the appellant to the alleged duty evasion, the Tribunal set aside the penalty and relieved the appellant from the amount imposed. en-us Fri, 20 Oct 2023 00:00:00 +0530 Wed, 25 Oct 2023 09:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444826 Penalty under Section 112(a) of the Customs Act, 1962 was held unsustainable where the department relied only on a retracted statement recorded during investigation and produced no independent, credible corroboration. No act or omission by the appellant rendering the goods liable to confiscation was proved, and no abetment was established. In the absence of legally sufficient material linking the appellant to the alleged duty evasion, the Tribunal set aside the penalty and relieved the appellant from the amount imposed. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444826