Customs penalties overturned due to denial of cross-examination, inadmissible evidence, and lack of mala fide intent.

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....Imposition of penalties on the appellants u/ss 112(a) and 114AA of the Customs Act, 1962. The adjudicating authority failed to consider the appellants' request for cross-examination of witnesses, violating the principles of natural justice. The statements relied upon were inadmissible as evidence u/s 138B, requiring examination and cross-examination of witnesses. Furthermore, the electronic documents lacked the requisite certificate u/s 138C, rendering them inadmissible. Crucially, no mala fide act or omission was established to warrant penalties u/ss 112(a) and 114AA. Consequently, the Tribunal allowed the appeal, setting aside the impugned order upholding the penalties.....