https://www.taxtmi.com/caselaws?id=770313 CESTAT Allahabad allowed the appeal in a R-22 gas smuggling case. The appellant faced penalties based on co-conspirator statements without cross-examination opportunity, violating natural justice principles. Since CESTAT previously set aside penalties on the alleged co-mastermind, the conspiracy charge against appellant alone could not be sustained. Revenue failed to establish grounds for penalties under Sections 112(a)(i) and 114AA of Customs Act, 1962. The adjudicating authority also failed to examine witnesses under Rule 9D of Central Excise Act. en-us Thu, 24 Apr 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770313 CESTAT Allahabad allowed the appeal in a R-22 gas smuggling case. The appellant faced penalties based on co-conspirator statements without cross-examination opportunity, violating natural justice principles. Since CESTAT previously set aside penalties on the alleged co-mastermind, the conspiracy charge against appellant alone could not be sustained. Revenue failed to establish grounds for penalties under Sections 112(a)(i) and 114AA of Customs Act, 1962. The adjudicating authority also failed to examine witnesses under Rule 9D of Central Excise Act. Case-Laws Customs Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770313