Penalty u/s 114A of Customs Act not permissible in the Absence of Evidence which proves the Use of Forged Scrips to clear Goods: CESTAT

Penalty - Customs - Act - Absence - of - Evidence - Forged - Scrips - to - clear - Goods - CESTAT - TAXSCAN

The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty u/s 114A of the Customs Act,1962 is not permissible in the absence of evidence which proves the use of forged scrips to clear goods. Shri S.C. JainAdvocate appeared for the Appellant and Shri Rakesh KumarAuthorized Representative appeared for…

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M/s Nidhi Enterprises vs Commissioner of Customs

Counsel for Appellant:   S.C. Jain

Counsel for Respondent:   Rakesh Kumar


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