https://www.taxtmi.com/caselaws?id=780130 CESTAT allowed the appeal and set aside the impugned order. Penalties under Section 114 of the Customs Act were quashed because the case relied on an uncorroborated statement of a co-accused, denial of cross-examination, non-supply of relied-upon documents and lack of forensic linkage, constituting breach of natural justice. The fine imposed under Section 132 was vacated for lack of jurisdiction to impose penal prosecution. The proposal to cancel the importer's IEC was struck down for failure to make the company a noticee and to afford an opportunity to be heard. en-us Fri, 17 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780130 CESTAT allowed the appeal and set aside the impugned order. Penalties under Section 114 of the Customs Act were quashed because the case relied on an uncorroborated statement of a co-accused, denial of cross-examination, non-supply of relied-upon documents and lack of forensic linkage, constituting breach of natural justice. The fine imposed under Section 132 was vacated for lack of jurisdiction to impose penal prosecution. The proposal to cancel the importer's IEC was struck down for failure to make the company a noticee and to afford an opportunity to be heard. Case-Laws Customs Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780130