Imposition of penalties u/s 114 (iii) and 114A on employees / ...

Customs House Agent Penalized for Fraudulent Shipping Bills and Drawback Claims; Tribunal Imposes Strict Penalties.

April 30, 2024

Case Laws     Customs     AT

Imposition of penalties u/s 114 (iii) and 114A on employees / manager of CHA - benami shipping bills - The Tribunal found that the appellant knowingly filed benami shipping bills with mis-declared information, facilitating fraudulent claims of drawback. This act rendered the goods liable for confiscation. Despite the appellant's assertion of innocence, the Tribunal held that he failed to exercise due diligence expected of a CHA manager. Filing shipping bills without verifying the authenticity of the exporter's documents amounted to complicity in the fraudulent scheme.

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