https://www.taxtmi.com/caselaws?id=762255 CESTAT Ahmedabad set aside penalties imposed on a Customs Superintendent under sections 112(a)(i), 112(a)(ii), and 114AA of the Customs Act, 1962. The appellant was accused of demanding illegal gratification and facilitating clearance of undervalued imported goods. The tribunal found co-accused statements unreliable as cross-examination was denied despite requests. Without following Section 138B procedures, statements lacked evidentiary value and weren't corroborated by other evidence. No witnesses directly implicated the appellant in receiving payments. The tribunal concluded insufficient evidence existed to establish positive acts of abetment or knowledge/intention required for penalties. en-us Tue, 26 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762255 CESTAT Ahmedabad set aside penalties imposed on a Customs Superintendent under sections 112(a)(i), 112(a)(ii), and 114AA of the Customs Act, 1962. The appellant was accused of demanding illegal gratification and facilitating clearance of undervalued imported goods. The tribunal found co-accused statements unreliable as cross-examination was denied despite requests. Without following Section 138B procedures, statements lacked evidentiary value and weren't corroborated by other evidence. No witnesses directly implicated the appellant in receiving payments. The tribunal concluded insufficient evidence existed to establish positive acts of abetment or knowledge/intention required for penalties. Case-Laws Customs Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762255