https://www.taxtmi.com/caselaws?id=776231 The CESTAT New Delhi held that penalties under sections 112 and 114AA of the Customs Act, 1962, could not be imposed on the appellant for alleged violation related to export-bound gold jewellery. Statements made under section 108 were inadmissible as evidence since the procedure under section 138B, including examination and cross-examination of witnesses, was not followed. Further, there was no proof that the appellant knowingly made false or incorrect declarations, nor was the appellant involved in documentation or signing of clearance documents. Consequently, the penalties under sections 112 and 114AA were set aside, and the appeal was allowed. en-us Tue, 05 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776231 The CESTAT New Delhi held that penalties under sections 112 and 114AA of the Customs Act, 1962, could not be imposed on the appellant for alleged violation related to export-bound gold jewellery. Statements made under section 108 were inadmissible as evidence since the procedure under section 138B, including examination and cross-examination of witnesses, was not followed. Further, there was no proof that the appellant knowingly made false or incorrect declarations, nor was the appellant involved in documentation or signing of clearance documents. Consequently, the penalties under sections 112 and 114AA were set aside, and the appeal was allowed. Case-Laws Customs Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776231