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CESTAT upheld a Rs. 15,00,000 penalty against the appellant for customs duty evasion using forged advance licences. The tribunal found the appellant actively abetted obtaining fraudulent documentation, with a personal confession acknowledging involvement in the illicit scheme. Referencing SC precedent, the tribunal confirmed that exemption benefits cannot be claimed through forged documentation. The appeal was summarily dismissed, maintaining the original penalty order under section 112 of the Customs Act, 1962, thereby validating the enforcement action against fraudulent customs documentation.
CESTAT upheld a Rs. 15,00,000 penalty against the appellant for customs duty evasion using forged advance licences. The tribunal found the appellant actively abetted obtaining fraudulent documentation, with a personal confession acknowledging involvement in the illicit scheme. Referencing SC precedent, the tribunal confirmed that exemption benefits cannot be claimed through forged documentation. The appeal was summarily dismissed, maintaining the original penalty order under section 112 of the Customs Act, 1962, thereby validating the enforcement action against fraudulent customs documentation.
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