https://www.taxtmi.com/caselaws?id=179020 The tribunal found insufficient evidence to implicate the appellant in fraudulent export activities of M/s. Megna Impex, emphasizing the lack of corroborating evidence besides a single co-accused statement. It also determined that the appellant did not aid or abet the fraudulent activities, as investigations cleared him of criminal intent and identified other individuals as the main beneficiaries. Consequently, the tribunal set aside penalties imposed on the appellant, allowing the appeals with consequential relief. en-us Tue, 26 Jun 2012 00:00:00 +0530 Thu, 18 Feb 2016 11:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179020 The tribunal found insufficient evidence to implicate the appellant in fraudulent export activities of M/s. Megna Impex, emphasizing the lack of corroborating evidence besides a single co-accused statement. It also determined that the appellant did not aid or abet the fraudulent activities, as investigations cleared him of criminal intent and identified other individuals as the main beneficiaries. Consequently, the tribunal set aside penalties imposed on the appellant, allowing the appeals with consequential relief. Case-Laws Customs Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179020