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Custom Duty | Section 112 Penalty Unsustainable Without Corroborative Evidence: CESTAT Kolkata

2 Oct 2026 · 2 Oct 2026By CA Sandeep KanoiSource: TaxGuru

CESTAT Kolkata sets aside Rs.25 lakh Customs Act Section 112 penalty where co-accused statements lacked cross-examination and corroborative evidence. The post Section 112 Penalty Unsustainable Without Corroborative Evidence: CESTAT Kolkata appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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