https://www.taxtmi.com/caselaws?id=790379 Penalties based on third-party statements and Angadiya records could not be sustained where the statements were not subjected to examination and cross-examination and the requirements of Section 138B of the Customs Act were not complied with. The Tribunal treated the adverse material as inadmissible and unreliable because its evidentiary foundation was not properly proved. Alleged facilitation or connivance by Customs officers under Section 112(b) was also not established, as there was no direct nexus, no dependable proof of payments or identification, and no corroborative material showing knowing concern with confiscable goods. The penalties were therefore set aside. en-us Wed, 22 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 12:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790379 Penalties based on third-party statements and Angadiya records could not be sustained where the statements were not subjected to examination and cross-examination and the requirements of Section 138B of the Customs Act were not complied with. The Tribunal treated the adverse material as inadmissible and unreliable because its evidentiary foundation was not properly proved. Alleged facilitation or connivance by Customs officers under Section 112(b) was also not established, as there was no direct nexus, no dependable proof of payments or identification, and no corroborative material showing knowing concern with confiscable goods. The penalties were therefore set aside. Case-Laws Customs Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790379