https://www.taxtmi.com/caselaws?id=182915 The penalties imposed on CHA M/s Vaz Forwarding Ltd. and individuals under section 112(a) of the Customs Act, 1962 for filing Bills of Entry against forged advance licences were set aside. The appellants were cleared of the charges due to lack of evidence proving their awareness of the forgery. Despite failing to prove their innocence or lack of knowledge about the forged licences, the absence of direct evidence linking them to the fraud resulted in the penalties being overturned. en-us Mon, 27 Jul 2009 00:00:00 +0530 Mon, 23 May 2016 14:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182915 The penalties imposed on CHA M/s Vaz Forwarding Ltd. and individuals under section 112(a) of the Customs Act, 1962 for filing Bills of Entry against forged advance licences were set aside. The appellants were cleared of the charges due to lack of evidence proving their awareness of the forgery. Despite failing to prove their innocence or lack of knowledge about the forged licences, the absence of direct evidence linking them to the fraud resulted in the penalties being overturned. Case-Laws Customs Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182915