Levy of penalty - Abetment in Fraudulent export - The judgment ...

Tribunal Penalizes Facilitators in Export Fraud for Misdeclaring Rags as Nightwear; Reduces Penalties Due to Prior Sanctions.

April 22, 2024

Case Laws Customs AT

Levy of penalty - Abetment in Fraudulent export - The judgment by the Appellate Tribunal of CESTAT Bangalore addressed a case of fraudulent export and misdeclaration of goods. Investigations revealed a pattern of misdeclaration by the exporter, involving inferior quality rags instead of declared ladies nightwear. The appellants, involved in arranging containers and customs clearance, were found complicit in facilitating these fraudulent exports. Despite their claims of innocence, their actions violated customs regulations and aided in the fraudulent scheme. The tribunal upheld penalties under Section 114 of the Customs Act, albeit reducing them considering the cancellation of DEPB licenses and penalties on the exporter.

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Levy of penalty - Abetment in Fraudulent export - The judgment ...

Tribunal Penalizes Facilitators in Export Fraud for Misdeclaring Rags as Nightwear; Reduces Penalties Due to Prior Sanctions.

April 22, 2024

Case Laws Customs AT

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