https://www.taxtmi.com/caselaws?id=783073 CESTAT set aside the penalty imposed under s.114AA of the Customs Act on the appellant-CHA. The Tribunal held that the Revenue failed to establish that the appellant knowingly or intentionally used fabricated documents or false declarations regarding the identity of importers, value, or quantity of imported goods. The appellant had furnished KYC documents to the investigating agency and sought cross-examination of key persons, which was not granted, rendering their untested statements unreliable. In the absence of proved mens rea or any overt act attributable to the appellant, the statutory ingredients of s.114AA were not satisfied. Consequently, the penalty under s.114AA was unsustainable and the appeal was allowed. en-us Mon, 08 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783073 CESTAT set aside the penalty imposed under s.114AA of the Customs Act on the appellant-CHA. The Tribunal held that the Revenue failed to establish that the appellant knowingly or intentionally used fabricated documents or false declarations regarding the identity of importers, value, or quantity of imported goods. The appellant had furnished KYC documents to the investigating agency and sought cross-examination of key persons, which was not granted, rendering their untested statements unreliable. In the absence of proved mens rea or any overt act attributable to the appellant, the statutory ingredients of s.114AA were not satisfied. Consequently, the penalty under s.114AA was unsustainable and the appeal was allowed. Case-Laws Customs Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783073