https://www.taxtmi.com/caselaws?id=123442 The Appellate Tribunal CESTAT, Mumbai upheld penalties on transport commission agents for aiding in issuing fake lorry receipts for duty-free imported waste paper. The appellants were found guilty under Section 112(a) of the Customs Act, 1962, for their involvement in the offense. Despite arguments against confiscation due to lack of imported goods, the tribunal determined the appellants' complicity and reduced penalties from Rs. 1 lakh to Rs. 25,000 each. The appeals were partly allowed, recognizing the appellants' role but adjusting penalties based on the circumstances. en-us Tue, 26 Feb 2008 00:00:00 +0530 Fri, 14 Sep 2012 10:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123442 The Appellate Tribunal CESTAT, Mumbai upheld penalties on transport commission agents for aiding in issuing fake lorry receipts for duty-free imported waste paper. The appellants were found guilty under Section 112(a) of the Customs Act, 1962, for their involvement in the offense. Despite arguments against confiscation due to lack of imported goods, the tribunal determined the appellants' complicity and reduced penalties from Rs. 1 lakh to Rs. 25,000 each. The appeals were partly allowed, recognizing the appellants' role but adjusting penalties based on the circumstances. Case-Laws Customs Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123442