https://www.taxtmi.com/caselaws?id=753652 CESTAT Ahmedabad set aside Rs. 25 lakh penalty imposed under Section 114(iii) of Customs Act, 1962 for alleged mis-declaration of export goods and undue duty drawback benefit. The tribunal held that statements recorded under Section 138B were inadmissible as evidence since crucial witnesses were not examined in chief or cross-examined despite appellant's request. Similarly, WhatsApp messages retrieved from mobile phones were deemed inadmissible under Section 138C as proper legal procedures were not followed. Since the entire case relied solely on these inadmissible statements and messages, the penalty was unsustainable and the appeal was allowed. en-us Thu, 06 Jun 2024 00:00:00 +0530 Thu, 06 Jun 2024 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753652 CESTAT Ahmedabad set aside Rs. 25 lakh penalty imposed under Section 114(iii) of Customs Act, 1962 for alleged mis-declaration of export goods and undue duty drawback benefit. The tribunal held that statements recorded under Section 138B were inadmissible as evidence since crucial witnesses were not examined in chief or cross-examined despite appellant's request. Similarly, WhatsApp messages retrieved from mobile phones were deemed inadmissible under Section 138C as proper legal procedures were not followed. Since the entire case relied solely on these inadmissible statements and messages, the penalty was unsustainable and the appeal was allowed. Case-Laws Customs Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753652