https://www.taxtmi.com/caselaws?id=794382 Penalty under Section 112(a)(i) and Section 114AA of the Customs Act was found unsustainable because the evidence did not sufficiently link the respondent to the concealed cigarette import. The alleged involvement rested mainly on a later statement of one co-noticee, while earlier statements, letters to authorities, the Customs Broker's account, and other investigation material did not name the respondent or independently connect him with the bill of entry, the imported goods, or the smuggling activity. The claimed port visit and related circumstances were also unsupported by corroboration. On that evidentiary record, the penal provisions could not be invoked. en-us Thu, 02 Jul 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794382 Penalty under Section 112(a)(i) and Section 114AA of the Customs Act was found unsustainable because the evidence did not sufficiently link the respondent to the concealed cigarette import. The alleged involvement rested mainly on a later statement of one co-noticee, while earlier statements, letters to authorities, the Customs Broker's account, and other investigation material did not name the respondent or independently connect him with the bill of entry, the imported goods, or the smuggling activity. The claimed port visit and related circumstances were also unsupported by corroboration. On that evidentiary record, the penal provisions could not be invoked. Case-Laws Customs Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794382