https://www.taxtmi.com/caselaws?id=444955 The Tribunal allowed the appeals, concluding that the penalties imposed under Sections 112 and 114 of the Customs Act, 1962, were unjustified due to a lack of admissible evidence. The Tribunal found no corroborative evidence proving the appellants' involvement in abetting illegal importation through undervaluation. The absence of direct evidence linking the appellants to the alleged illegal activities and the insufficiency of hearsay evidence led to the decision to overturn the penalties. Consequently, the appellants were granted relief, and the goods were released to the importer, affirming the importer's legitimacy. en-us Wed, 25 Oct 2023 00:00:00 +0530 Fri, 27 Oct 2023 09:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444955 The Tribunal allowed the appeals, concluding that the penalties imposed under Sections 112 and 114 of the Customs Act, 1962, were unjustified due to a lack of admissible evidence. The Tribunal found no corroborative evidence proving the appellants' involvement in abetting illegal importation through undervaluation. The absence of direct evidence linking the appellants to the alleged illegal activities and the insufficiency of hearsay evidence led to the decision to overturn the penalties. Consequently, the appellants were granted relief, and the goods were released to the importer, affirming the importer's legitimacy. Case-Laws Customs Wed, 25 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444955