https://www.taxtmi.com/caselaws?id=786149 Penalty under Section 114AA of the Customs Act requires admissible and corroborated evidence showing that a person knowingly used or caused the use of a false or incorrect declaration, statement, or document. An unverified DVD or other electronic record, without production of the original source device and without compliance with the safeguards for electronic evidence, is not reliable enough on its own. A retracted statement of a co-accused likewise cannot, by itself, fasten liability unless supported by independent corroboration. On these principles, the evidentiary basis for penalty was found insufficient. en-us Fri, 06 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786149 Penalty under Section 114AA of the Customs Act requires admissible and corroborated evidence showing that a person knowingly used or caused the use of a false or incorrect declaration, statement, or document. An unverified DVD or other electronic record, without production of the original source device and without compliance with the safeguards for electronic evidence, is not reliable enough on its own. A retracted statement of a co-accused likewise cannot, by itself, fasten liability unless supported by independent corroboration. On these principles, the evidentiary basis for penalty was found insufficient. Case-Laws Customs Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786149