https://www.taxtmi.com/caselaws?id=782603 HC examined penalties imposed under ss.112(a) and 114(iii) of the Customs Act in light of s.138-B. It held that where witnesses are available, their statements are admissible only if the assessee is afforded an opportunity of cross-examination; if witnesses do not present themselves despite opportunity, their prior statements may be considered only with corroborative material and recorded reasons under s.138-B(a). Finding that the adjudicating authority had not properly applied these principles while relying on witness statements, HC quashed the order dated 28.05.2014 and remanded the matter for fresh adjudication by the competent authority. en-us Tue, 25 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782603 HC examined penalties imposed under ss.112(a) and 114(iii) of the Customs Act in light of s.138-B. It held that where witnesses are available, their statements are admissible only if the assessee is afforded an opportunity of cross-examination; if witnesses do not present themselves despite opportunity, their prior statements may be considered only with corroborative material and recorded reasons under s.138-B(a). Finding that the adjudicating authority had not properly applied these principles while relying on witness statements, HC quashed the order dated 28.05.2014 and remanded the matter for fresh adjudication by the competent authority. Case-Laws Customs Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782603