https://www.taxtmi.com/caselaws?id=789248 Penalty under Section 112(a) and Section 114AA of the Customs Act was found unsustainable because the main allegation was not properly investigated or established, the burden of proof remained undischarged, and the electronic documents relied on were not admissible in evidence. Applying its earlier orders on identical facts, the CESTAT held that the evidentiary basis for penalty failed, and the penalty was set aside. en-us Tue, 17 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789248 Penalty under Section 112(a) and Section 114AA of the Customs Act was found unsustainable because the main allegation was not properly investigated or established, the burden of proof remained undischarged, and the electronic documents relied on were not admissible in evidence. Applying its earlier orders on identical facts, the CESTAT held that the evidentiary basis for penalty failed, and the penalty was set aside. Case-Laws Customs Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789248