https://www.taxtmi.com/caselaws?id=210618 The Tribunal upheld penalties imposed on both appellants, a Director and an employee, for aiding and abetting in fraudulent exports. The Director's lack of authorization for exports, misdeclaration of goods, and facilitation of ineligible DEPB benefits led to penalties under Section 114 (i) of the Customs Act. The employee's involvement in handling export documents without authorization also justified penalties. The appeals challenging the penalties were dismissed, affirming the penalties imposed by the Customs authority. en-us Wed, 17 Aug 2011 00:00:00 +0530 Sat, 26 Apr 2014 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210618 The Tribunal upheld penalties imposed on both appellants, a Director and an employee, for aiding and abetting in fraudulent exports. The Director's lack of authorization for exports, misdeclaration of goods, and facilitation of ineligible DEPB benefits led to penalties under Section 114 (i) of the Customs Act. The employee's involvement in handling export documents without authorization also justified penalties. The appeals challenging the penalties were dismissed, affirming the penalties imposed by the Customs authority. Case-Laws Customs Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210618