https://www.taxtmi.com/caselaws?id=780920 CESTAT, New Delhi allowed the appeal and set aside the penalty imposed under s.112(a) Customs Act. The tribunal found the appellant was added only by corrigendum to the SCN and relied on s.108 statements without following s.138B procedure, rendering those statements irrelevant. The appellant's role was limited to certifying installation, not use of the imported vehicles. As confiscation and penalties on the importer and directors were set aside, imposing penalty on the appellant could not be sustained. en-us Tue, 04 Nov 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780920 CESTAT, New Delhi allowed the appeal and set aside the penalty imposed under s.112(a) Customs Act. The tribunal found the appellant was added only by corrigendum to the SCN and relied on s.108 statements without following s.138B procedure, rendering those statements irrelevant. The appellant's role was limited to certifying installation, not use of the imported vehicles. As confiscation and penalties on the importer and directors were set aside, imposing penalty on the appellant could not be sustained. Case-Laws Customs Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780920