https://www.taxtmi.com/caselaws?id=121069 The Appellate Tribunal CESTAT, Mumbai set aside the personal penalties imposed on the appellants under Section 114(iii) of the Customs Act, 1962. The penalties were related to aiding and abetting fraudulent activities in export consignments. The Tribunal found procedural infractions but noted the lack of evidence proving the appellants' awareness of the incorrect information provided by the export firm. Emphasizing the absence of malicious intent, the Tribunal granted relief to the appellants based on the benefit of doubt. The judgment was delivered on 30-8-2006 by Ms. Archana Wadhwa, Member (J). en-us Wed, 30 Aug 2006 00:00:00 +0530 Thu, 26 Jul 2012 13:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121069 The Appellate Tribunal CESTAT, Mumbai set aside the personal penalties imposed on the appellants under Section 114(iii) of the Customs Act, 1962. The penalties were related to aiding and abetting fraudulent activities in export consignments. The Tribunal found procedural infractions but noted the lack of evidence proving the appellants' awareness of the incorrect information provided by the export firm. Emphasizing the absence of malicious intent, the Tribunal granted relief to the appellants based on the benefit of doubt. The judgment was delivered on 30-8-2006 by Ms. Archana Wadhwa, Member (J). Case-Laws Customs Wed, 30 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121069