https://www.taxtmi.com/caselaws?id=762598 Penal action under customs law cannot rest on unproved statements or electronic records that do not satisfy statutory evidentiary requirements. Where cross-examination is sought, reliance on recorded statements is unsustainable if the statements are not properly proved in accordance with law. Likewise, emails and other electronic material cannot be used unless the prescribed conditions for admissibility of electronic evidence are met, including the required certification. In the absence of any proved positive act, knowledge, or mala fide participation by the appellants, penalties under Sections 112(a) and 114AA could not be maintained, and the impugned penalty order was set aside. en-us Tue, 03 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762598 Penal action under customs law cannot rest on unproved statements or electronic records that do not satisfy statutory evidentiary requirements. Where cross-examination is sought, reliance on recorded statements is unsustainable if the statements are not properly proved in accordance with law. Likewise, emails and other electronic material cannot be used unless the prescribed conditions for admissibility of electronic evidence are met, including the required certification. In the absence of any proved positive act, knowledge, or mala fide participation by the appellants, penalties under Sections 112(a) and 114AA could not be maintained, and the impugned penalty order was set aside. Case-Laws Customs Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762598