https://www.taxtmi.com/caselaws?id=783293 CESTAT Kolkata allowed the appeal of the consignment agent and set aside penalties imposed under ss. 112(a) and 114AA of the Customs Act, 1962. The Tribunal noted that in the connected appeal of the main importer, the charge of under-valuation had already been disbelieved and the importer's appeal allowed, thereby nullifying the foundational allegation. As regards the present appellant, the Tribunal held that his statements, and those of co-accused, did not establish any nexus or mens rea to facilitate under-valued imports. In absence of corroborative evidence beyond his role in marketing and sales promotion, the ingredients for penal liability were not satisfied. en-us Tue, 09 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783293 CESTAT Kolkata allowed the appeal of the consignment agent and set aside penalties imposed under ss. 112(a) and 114AA of the Customs Act, 1962. The Tribunal noted that in the connected appeal of the main importer, the charge of under-valuation had already been disbelieved and the importer's appeal allowed, thereby nullifying the foundational allegation. As regards the present appellant, the Tribunal held that his statements, and those of co-accused, did not establish any nexus or mens rea to facilitate under-valued imports. In absence of corroborative evidence beyond his role in marketing and sales promotion, the ingredients for penal liability were not satisfied. Case-Laws Customs Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783293