https://www.taxtmi.com/caselaws?id=772257 CESTAT NEW DELHI set aside penalties imposed under sections 114(iii) and 114AA of Customs Act, 1962 against appellant for allegedly helping exporters divert readymade garments to non-notified countries under Focus Market Scheme. The Commissioner (Appeals) had relied on statements recorded under section 108 of Customs Act. However, following precedent in Surya Wires case, CESTAT held that such statements cannot be considered as evidence under section 138B without proper examination of witnesses and opportunity for cross-examination. Since required procedural safeguards were not followed, penalties were set aside and appeal allowed. en-us Wed, 04 Jun 2025 00:00:00 +0530 Thu, 05 Jun 2025 09:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772257 CESTAT NEW DELHI set aside penalties imposed under sections 114(iii) and 114AA of Customs Act, 1962 against appellant for allegedly helping exporters divert readymade garments to non-notified countries under Focus Market Scheme. The Commissioner (Appeals) had relied on statements recorded under section 108 of Customs Act. However, following precedent in Surya Wires case, CESTAT held that such statements cannot be considered as evidence under section 138B without proper examination of witnesses and opportunity for cross-examination. Since required procedural safeguards were not followed, penalties were set aside and appeal allowed. Case-Laws Customs Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772257