https://www.taxtmi.com/caselaws?id=772500 CESTAT NEW DELHI set aside penalties imposed under sections 114 and 112 of the Customs Act in a case involving alleged overvaluation of CD-ROM exports under DEPB Scheme. The Tribunal held that statements recorded under section 108 cannot be relied upon without following section 138B procedure, which requires witness examination and cross-examination opportunity. Since the Commissioner's order relied solely on these inadmissible statements without other evidence, penalties were unsustainable. Additionally, penalty under section 114 requires goods to be liable for confiscation under section 113, which was impossible as goods were already exported. Appeal allowed. en-us Fri, 06 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 17:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772500 CESTAT NEW DELHI set aside penalties imposed under sections 114 and 112 of the Customs Act in a case involving alleged overvaluation of CD-ROM exports under DEPB Scheme. The Tribunal held that statements recorded under section 108 cannot be relied upon without following section 138B procedure, which requires witness examination and cross-examination opportunity. Since the Commissioner's order relied solely on these inadmissible statements without other evidence, penalties were unsustainable. Additionally, penalty under section 114 requires goods to be liable for confiscation under section 113, which was impossible as goods were already exported. Appeal allowed. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772500