112(a) of the Customs Act set aside in absence of corroborative evidence proving appellant’s role in mis-declaration/ over-invoicing. 112 (a) of the Customs Act, 1962. 108 of the Customs Act, 1962, in adjudication proceedings, whereby the statements should be tested by examining and cross-examining the person. Accordingly, we are of the view that the impugned order is liable to be set aside on this ground itself. Thus, we find that none of the criteria as mentioned in Section 112 of the Customs Act, 1962 stand attracted.