Levy of penalty u/s 114AA of the Customs Act, 1962 - fraudulent ...

Case Laws Customs

April 13, 2023

Levy of penalty u/s 114AA of the Customs Act, 1962 - fraudulent obtaining DEPB certificates - the appellant had filed the Shipping Bills in good faith based on the documents provided to it and in such circumstances, set aside the penalty. In this case, the DEPB certificates obtained based on forged bank realization certificates were sold by the appellant to the importer and thereby caused the importer to make incorrect declarations in the Bills of Entry. - Penalty confirmed - AT

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Levy of penalty u/s 114AA of the Customs Act, 1962 - fraudulent ...

Case Laws Customs

April 13, 2023

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