https://www.taxtmi.com/caselaws?id=77287 The court found Shri Manoj Shah and Shri Gautam Chatterjee liable for penalty under Section 112 of the Customs Act, 1962, due to their involvement in abetting fraudulent imports using forged licenses. Importers were held responsible to pay duty and penalty under Section 114A as they were aware of the forged nature of licenses. Shri Anil Goel and Shri Sanjeev Khurana were also found liable for penalty under Section 112 for making false declarations in Bills of Entry. The court upheld the penalties and confiscations imposed, dismissing appeals by the individuals and most importers, except for setting aside redemption fines on certain goods. en-us Tue, 30 Mar 2010 00:00:00 +0530 Sat, 04 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77287 The court found Shri Manoj Shah and Shri Gautam Chatterjee liable for penalty under Section 112 of the Customs Act, 1962, due to their involvement in abetting fraudulent imports using forged licenses. Importers were held responsible to pay duty and penalty under Section 114A as they were aware of the forged nature of licenses. Shri Anil Goel and Shri Sanjeev Khurana were also found liable for penalty under Section 112 for making false declarations in Bills of Entry. The court upheld the penalties and confiscations imposed, dismissing appeals by the individuals and most importers, except for setting aside redemption fines on certain goods. Case-Laws Customs Tue, 30 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77287