2024 (6) TMI 260 - SCH - Customs

Penalty under Customs Act for attempted removal with forged documents upheld after abettors' non-cooperation allowed continued investigation.

Penalty proceedings under the Customs Act addressed alleged attempted removal of imported goods using forged documentation; the tribunals acceptance that ... Penalty under Section 112 and Section 114AA of the Customs Act, 1962 based on alleged involvement in attempted removal of imported goods using forged documentation - It was held by High Court that 'We find that the CESTAT appears to be correct in having accepted the case of “mutual interest” of the abettors to impede the investigation and refusing to extend cooperation. In such a situation, the respondent would be justified in proceeding further with the investigation based on the material that exists.' HELD THAT:- There are no reason to interfere with the impugned judgment passed by the High Court. Hence, the Special Leave Petition is dismissed. Issues involved: Delay condonation, refusal to interfere with High Court judgment, dismissal of Special Leave Petition.The Supreme Court, comprising HON'BLE MR. JUSTICE ARAVIND KUMAR AND HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH, after hearing the learned counsel for the petitioner, decided not to interfere with the impugned judgment passed by the High Court. The Court dismissed the Special Leave Petition, and any pending applications were directed to stand disposed of. The delay in filing was condoned.