https://www.taxtmi.com/caselaws?id=781896 CESTAT Kolkata allowed the appeal and set aside penalties imposed under Sections 112(a), 112(b) and 114AA of the Customs Act, 1962. The consignment imported through a named firm was found misdeclared and undervalued, but investigation revealed no evidence that the appellant owned, imported, or was otherwise connected with the goods, beyond permitting use of its office and computer by another person. CESTAT held that such permission did not amount to connivance, and the adjudicating authority's findings were speculative and unsupported by corroborative material. 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=781896 CESTAT Kolkata allowed the appeal and set aside penalties imposed under Sections 112(a), 112(b) and 114AA of the Customs Act, 1962. The consignment imported through a named firm was found misdeclared and undervalued, but investigation revealed no evidence that the appellant owned, imported, or was otherwise connected with the goods, beyond permitting use of its office and computer by another person. CESTAT held that such permission did not amount to connivance, and the adjudicating authority's findings were speculative and unsupported by corroborative material. Case-Laws Customs Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781896