https://www.taxtmi.com/caselaws?id=326027 Penalty under Section 114AA of the Customs Act requires reliable corroboration of a knowing false declaration or use of false documents; retracted statements and call records alone were held insufficient where no direct evidence linked the person to preparation, signing, or use of the alleged false export documents, so the penalty against Shri Anil Gadodia was set aside. In contrast, where shipping bills declared marble slabs but the containers actually held red sanders, the misdeclaration attracted penalties under Sections 114 and 114AA against Shri Rameshwar Sharma and Shri Suresh Sharma, although the amounts were reduced as excessive. en-us Fri, 12 Feb 2016 00:00:00 +0530 Fri, 10 Feb 2017 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326027 Penalty under Section 114AA of the Customs Act requires reliable corroboration of a knowing false declaration or use of false documents; retracted statements and call records alone were held insufficient where no direct evidence linked the person to preparation, signing, or use of the alleged false export documents, so the penalty against Shri Anil Gadodia was set aside. In contrast, where shipping bills declared marble slabs but the containers actually held red sanders, the misdeclaration attracted penalties under Sections 114 and 114AA against Shri Rameshwar Sharma and Shri Suresh Sharma, although the amounts were reduced as excessive. Case-Laws Customs Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326027