https://www.taxtmi.com/caselaws?id=770957 CESTAT Kolkata allowed the appeal and set aside penalties imposed under sections 112(a)(i), 112(b), and 114AA of the Customs Act, 1962. The appellant was wrongly alleged to have represented importers and connived in mis-declaration of goods. The tribunal found no evidence of appellant's involvement in importation, filing Bills of Entry, documentation, or clearance activities. Statements recorded under section 108 lacked corroborative evidence and were inadmissible without examination under section 138B. The adjudicating authority's findings were based on assumptions and presumptions without supporting evidence, making the penalties unsustainable. en-us Fri, 02 May 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770957 CESTAT Kolkata allowed the appeal and set aside penalties imposed under sections 112(a)(i), 112(b), and 114AA of the Customs Act, 1962. The appellant was wrongly alleged to have represented importers and connived in mis-declaration of goods. The tribunal found no evidence of appellant's involvement in importation, filing Bills of Entry, documentation, or clearance activities. Statements recorded under section 108 lacked corroborative evidence and were inadmissible without examination under section 138B. The adjudicating authority's findings were based on assumptions and presumptions without supporting evidence, making the penalties unsustainable. Case-Laws Customs Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770957