https://www.taxtmi.com/highlights?id=93882 The CESTAT quashed the penalty imposed under s.112(b), Customs Act, 1962, finding that the impugned conviction rested solely on a statement retracted as given under duress and lacked independent corroborative evidence. The Tribunal held that principles of natural justice were violated: the Appellant was not afforded the opportunity to cross-examine witnesses or to challenge recoveries, and the cash recovery purportedly linked to the Appellant was found unreliable given the circumstances. In consequence, the CESTAT set aside the adjudicating authority's order and allowed the appeal, concluding that the penalty could not be sustained on the record before it. en-us Wed, 05 Nov 2025 08:35:14 +0530 Wed, 05 Nov 2025 08:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93882 The CESTAT quashed the penalty imposed under s.112(b), Customs Act, 1962, finding that the impugned conviction rested solely on a statement retracted as given under duress and lacked independent corroborative evidence. The Tribunal held that principles of natural justice were violated: the Appellant was not afforded the opportunity to cross-examine witnesses or to challenge recoveries, and the cash recovery purportedly linked to the Appellant was found unreliable given the circumstances. In consequence, the CESTAT set aside the adjudicating authority's order and allowed the appeal, concluding that the penalty could not be sustained on the record before it. Highlights Customs Wed, 05 Nov 2025 08:35:14 +0530 https://www.taxtmi.com/highlights?id=93882