CESTAT Quashes Penalty u/s 117 of Customs Act on ground of Absence of Direct Evidence of Connivance [Read Order]

CESTAT - Penalty- Customs Act - Absence - Direct Evidence - Connivance-TAXSCAN

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 117 of the Customs Act,1962 on the grounds of the absence of direct evidence of connivance.  P. Sinnamani, the appellant assessee appealed against the order passed by the Commissioner of Customs (Preventive) against 12 co-notices wherein…

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