Penalty u/s. 114AA of Customs Act set aside in absence of corroborative evidence in fraudulent export syndicate

Vikash Kumar Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) CESTAT Kolkata held that penalty under section 114AA of the Customs Act is not sustainable in absence of cogent, tangible or corroborative evidence linking connection of appellant in fraudulent export by forming a syndicate. Accordingly, appeal is allowed and penalty is set aside. Facts- The case of Revenue against the appellant are that during the course of investigation by DRI, Kolkata Zonal Unit in the matter of fraudulent exports made by various exporters through Petrapole Land Customs Station by a syndicate using the I...