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…
