Section 123 of Customs Act not applicable without Material Evidence: CESTAT

In a recent ruling, the CESTAT emphasized that Section 123 of the Customs Act cannot be invoked without substantial evidence. The case involved disputed classification of imported goods, where the appellant argued against application of penalties under Section 123 due to lack of material evidence. The tribunal concurred, stressing the necessity of concrete proof for penal provisions to be applicable under the Customs Act. This decision underscores the importance of evidence in customs disputes, providing clarity on when penalties can be imposed.