Customs Penalty Dispute Dismissed: Insufficient Evidence Fails to Prove Direct Involvement in Import Irregularities

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....CESTAT adjudicated a customs penalty dispute, finding insufficient evidence to substantiate allegations against the appellant. The tribunal determined that the appellant had no direct involvement in goods importation, documentation, or clearance for the specified firms. Statements made against the appellant lacked corroborative evidence and were based on assumptions. Consequently, penalties under Sections 112(b) and 114AA of the Customs Act were deemed unsustainable and set aside. The tribunal conclusively ruled that no material proof existed to establish the appellant's culpability in improper importation or false declarations. Appeal was allowed, effectively exonerating the appellant from all imposed penalties.....