Mere Retracted Statements Insufficient for Customs Act Penalties: CESTAT

Rafeek K.T. Vs Commissioner of Customs (CESTAT Bangalore)

Introduction: In a significant decision, CESTAT Bangalore has ruled in the case of Rafeek K.T. vs Commissioner of Customs that retracted statements without corroborative evidence are insufficient for imposing penalties under Sections 112 and 114 of the Customs Act, 1962. The appellants contested the penalties imposed by the Adjudication Authority, arguing that the findings lacked admissible evidence and any act of omission on their part to abet the il

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