https://www.taxtmi.com/caselaws?id=781898 CESTAT Kolkata allowed the appeal and set aside penalties imposed under ss. 112(a), 112(b) and 114AA of the Customs Act, 1962. The appellant had been accused of facilitating clearance of mis-declared and undervalued imported goods by introducing importers/brokers and permitting use of office facilities. The Tribunal held that there was no evidence that the appellant acted as a Customs Broker in respect of the relevant consignments, handled the goods, or contravened any provision of the Act. Statements recorded under s. 108 were not corroborated by independent evidence. As statutory conditions for invoking ss. 112 and 114AA were not met, the penalties were unsustainable. en-us Mon, 23 Jun 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781898 CESTAT Kolkata allowed the appeal and set aside penalties imposed under ss. 112(a), 112(b) and 114AA of the Customs Act, 1962. The appellant had been accused of facilitating clearance of mis-declared and undervalued imported goods by introducing importers/brokers and permitting use of office facilities. The Tribunal held that there was no evidence that the appellant acted as a Customs Broker in respect of the relevant consignments, handled the goods, or contravened any provision of the Act. Statements recorded under s. 108 were not corroborated by independent evidence. As statutory conditions for invoking ss. 112 and 114AA were not met, the penalties were unsustainable. Case-Laws Customs Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781898