https://www.taxtmi.com/caselaws?id=779831 CESTAT ALLAHABAD - AT allowed all three appeals, set aside confiscation and penalties imposed under the Customs Act. The tribunal held that key oral statements were inadmissible because statutory procedure under Section 138B was not followed and some statements were retracted, leaving only toll records and SSB entries which did not prove export of onions. Revenue failed to establish illegal export or connivance; penalties under Sections 114(i)/114AA and confiscation under Section 113(d) were quashed. en-us Tue, 16 Sep 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779831 CESTAT ALLAHABAD - AT allowed all three appeals, set aside confiscation and penalties imposed under the Customs Act. The tribunal held that key oral statements were inadmissible because statutory procedure under Section 138B was not followed and some statements were retracted, leaving only toll records and SSB entries which did not prove export of onions. Revenue failed to establish illegal export or connivance; penalties under Sections 114(i)/114AA and confiscation under Section 113(d) were quashed. Case-Laws Customs Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779831