Sufficient reasons are required to sustain the charge of abatement
Last updated: 21 November 2023
Court :
Customs Appeal No. 20074 of 2020 dated October 25, 2023
Brief :
The CESTAT Bangalore, in the case of Mr. Rafeek K.T. v. Commissioner of Customs, Cochin [Customs Appeal No. 20074 of 2020 dated October 25, 2023] allowed the Appeal and held that the penalty cannot be imposed on the Appellant solely based on the retracted statement when there is no other admissible evidence to prove the involvement of the Appellant in illegal import.
Citation :
CESTAT Bangalore
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Bimal Jain
Published in Custom
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