CESTAT holds customs penalty cannot rest on Uncorroborated Statement

Can a Customs intermediary be penalised merely because he processed documents supplied by the importer? CESTAT Kolkata says not without independent evidence of knowledge or involvement. The Tribunal found that the Department's case rested entirely on the importer's statement, whose cross-examination had been denied. It also held that Section 114AA was inapplicable because there was no allegation of a paper transaction. All penalties were set aside.