https://www.taxtmi.com/caselaws?id=465132 The Tribunal allowed the appeal and set aside the penalty imposed under s.114 of the Customs Act, 1962 in a town seizure case. It held that, apart from a statement, there was no corroborative evidence to prove that the seized goods were intended for export, nor were any documents produced to show they were export goods. The appellant, a freight forwarder, had been denied the requested cross-examination, further undermining the evidentiary basis for penalty. Relying on its earlier final decision in a connected matter arising from a common show cause notice and order, the Tribunal held that penalty was unsustainable. en-us Tue, 14 Jan 2025 00:00:00 +0530 Sun, 07 Dec 2025 20:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465132 The Tribunal allowed the appeal and set aside the penalty imposed under s.114 of the Customs Act, 1962 in a town seizure case. It held that, apart from a statement, there was no corroborative evidence to prove that the seized goods were intended for export, nor were any documents produced to show they were export goods. The appellant, a freight forwarder, had been denied the requested cross-examination, further undermining the evidentiary basis for penalty. Relying on its earlier final decision in a connected matter arising from a common show cause notice and order, the Tribunal held that penalty was unsustainable. Case-Laws Customs Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465132