Penalty u/s 112(b) of Customs Act, 1962 unsustainable in absence of sufficient evidence

Vipul Joshi Vs C.C.-Ahmedabad (CESTAT Ahmedabad)

CESTAT Ahmedabad held that direct participation and knowledge on the part of the person has to be established. In absence of sufficient evidence, penalty u/s 112(b) of the Customs Act, 1962 cannot be levied.

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