https://www.taxtmi.com/caselaws?id=207376 The tribunal upheld the penalty imposed on the shipping agents, including the Appellant, for their involvement in a fraudulent export scheme. The judgment highlighted the fraudulent nature of their actions, which facilitated the main fraudster in defrauding the government. Despite the Appellant's arguments regarding compliance with shipping conventions, the tribunal found their issuance of Bills of Lading post-delivery abroad indicative of fraudulent practices. The Appeal was rejected, affirming the penalties under Sections 113(d), 113(i), and 114 of the Customs Act. en-us Tue, 22 Feb 2011 00:00:00 +0530 Wed, 30 Nov 2011 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207376 The tribunal upheld the penalty imposed on the shipping agents, including the Appellant, for their involvement in a fraudulent export scheme. The judgment highlighted the fraudulent nature of their actions, which facilitated the main fraudster in defrauding the government. Despite the Appellant's arguments regarding compliance with shipping conventions, the tribunal found their issuance of Bills of Lading post-delivery abroad indicative of fraudulent practices. The Appeal was rejected, affirming the penalties under Sections 113(d), 113(i), and 114 of the Customs Act. Case-Laws Customs Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207376