Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Customs Act Section 28 | Penalty Invalid Without Corroborative Evidence of Involvement: CESTAT
CESTAT quashes penalty against an NRI businessman, ruling that uncorroborated WhatsApp messages and retracted statements cannot substitute for tangible evidence of intent or participation in customs evasion. This reinforces that suspicion alone, however plausible, is legally insufficient under Section 28 - a critical safeguard for overseas traders and importers facing speculative enforcement.