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2019 (2) TMI 1430 - AT - CustomsImposition of penalty - Smuggling - export of prohibited item - Red Sanders - reliability on statements - Held that:- The present proceedings, based as it is on the same evidence and the same statement, that were found to have failed the test of credibility against less rigorous touchstone in Customs Act, 1962, cannot sustain that warranted in the more consequential Custom Broker Licensing Regulations. In view of the lack of any evidence to sustain the charges of complicity that were held as proof to justify that consequent detriment by the Commissioner of Customs in the impugned order, the same is set aside - appeal allowed.
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