https://www.taxtmi.com/caselaws?id=770146 CESTAT Ahmedabad set aside penalty of Rs. 3,00,000 imposed under Section 114(i) of Customs Act, 1962 for alleged involvement in attempted export of prohibited peacock feathers misrepresented as carpets. The adjudicating authority failed to follow proper procedure for examining witnesses and cross-examination as mandated by Punjab & Haryana HC in Jindal Drugs case and affirmed by SC in Andaman Timber case. Commissioner wrongly relied on appellant's statement under Section 108 and co-accused statements without establishing direct involvement. Mere presence at premises insufficient to prove active participation in conspiracy. Appeal allowed. en-us Mon, 05 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770146 CESTAT Ahmedabad set aside penalty of Rs. 3,00,000 imposed under Section 114(i) of Customs Act, 1962 for alleged involvement in attempted export of prohibited peacock feathers misrepresented as carpets. The adjudicating authority failed to follow proper procedure for examining witnesses and cross-examination as mandated by Punjab & Haryana HC in Jindal Drugs case and affirmed by SC in Andaman Timber case. Commissioner wrongly relied on appellant's statement under Section 108 and co-accused statements without establishing direct involvement. Mere presence at premises insufficient to prove active participation in conspiracy. Appeal allowed. Case-Laws Customs Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770146