https://www.taxtmi.com/caselaws?id=774020 CESTAT Kolkata set aside penalties imposed on appellant under sections 112(a)(i), 112(b)(i) and 114AA of Customs Act, 1962. Department alleged appellant operated as syndicate facilitating clearance of mis-declared/undervalued goods and allowed another party to use office premises and computer. Tribunal found no evidence substantiating allegations that appellant facilitated clearance of mis-declared goods, owned or imported goods, or was connected with subject goods. Allowing usage of office premises and computer cannot constitute connivance in alleged offence. Investigation failed to establish conditions for invoking penalty provisions. Adjudicating authority made speculative findings without evidence. Appeal allowed, penalties set aside. en-us Mon, 23 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774020 CESTAT Kolkata set aside penalties imposed on appellant under sections 112(a)(i), 112(b)(i) and 114AA of Customs Act, 1962. Department alleged appellant operated as syndicate facilitating clearance of mis-declared/undervalued goods and allowed another party to use office premises and computer. Tribunal found no evidence substantiating allegations that appellant facilitated clearance of mis-declared goods, owned or imported goods, or was connected with subject goods. Allowing usage of office premises and computer cannot constitute connivance in alleged offence. Investigation failed to establish conditions for invoking penalty provisions. Adjudicating authority made speculative findings without evidence. Appeal allowed, penalties set aside. Case-Laws Customs Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774020