https://www.taxtmi.com/caselaws?id=327909 The tribunal upheld penalties under the Customs Act on the merchant exporter for fraudulent export activities, including misdeclaration of goods and collusion with a fictitious supporting manufacturer. The appellant's argument of innocence was rejected as they knowingly misdeclared material particulars in export documents. The General Manager of the company was also penalized for involvement in the scheme, with reduced penalties considering his role as an employee. One appeal was dismissed, and the other partially allowed with decreased penalties for the General Manager. en-us Mon, 29 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327909 The tribunal upheld penalties under the Customs Act on the merchant exporter for fraudulent export activities, including misdeclaration of goods and collusion with a fictitious supporting manufacturer. The appellant's argument of innocence was rejected as they knowingly misdeclared material particulars in export documents. The General Manager of the company was also penalized for involvement in the scheme, with reduced penalties considering his role as an employee. One appeal was dismissed, and the other partially allowed with decreased penalties for the General Manager. Case-Laws Customs Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327909