https://www.taxtmi.com/caselaws?id=781897 CESTAT Kolkata allowed the appeal and set aside penalties imposed under Sections 112(a)(i) and 112(b)(i) of the Customs Act, 1962. The Department had alleged that the appellant abetted clearance of mis-declared and contraband goods by facilitating use of office premises and computer, and by assisting in clearance. CESTAT held there was no evidence that the appellant owned, imported, handled, or was otherwise connected with the goods, or that any provision of the Customs Act was violated. Mere allowing of office and computer use did not amount to connivance. 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=781897 CESTAT Kolkata allowed the appeal and set aside penalties imposed under Sections 112(a)(i) and 112(b)(i) of the Customs Act, 1962. The Department had alleged that the appellant abetted clearance of mis-declared and contraband goods by facilitating use of office premises and computer, and by assisting in clearance. CESTAT held there was no evidence that the appellant owned, imported, handled, or was otherwise connected with the goods, or that any provision of the Customs Act was violated. Mere allowing of office and computer use did not amount to connivance. Case-Laws Customs Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781897