https://www.taxtmi.com/caselaws?id=779944 CESTAT, New Delhi (AT) allowed the appeal, set aside the Principal Commissioner's order dated 09.01.2020 and held recovery of duty and penalties unlawful. The Tribunal found the second proviso to the relevant Notification had been omitted during the period in question, so conditions relied on for duty recovery did not exist; statements under s.108 Customs Act were inadmissible absent s.138B procedure; accordingly duty demand and penalty under s.112 were without authority, and penalty under s.114AA against the partner was also unsustainable. en-us Tue, 05 Aug 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779944 CESTAT, New Delhi (AT) allowed the appeal, set aside the Principal Commissioner's order dated 09.01.2020 and held recovery of duty and penalties unlawful. The Tribunal found the second proviso to the relevant Notification had been omitted during the period in question, so conditions relied on for duty recovery did not exist; statements under s.108 Customs Act were inadmissible absent s.138B procedure; accordingly duty demand and penalty under s.112 were without authority, and penalty under s.114AA against the partner was also unsustainable. Case-Laws Customs Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779944