https://www.taxtmi.com/caselaws?id=349984 Fraudulent procurement and trading of DEPB scrips through false shipping bills, forged bank realisation certificates and other fabricated documents can attract customs penalty where the evidence shows conscious participation in the scheme. In customs adjudication, liability may be established on the preponderance of probability rather than strict criminal proof, and uncontroverted findings not rebutted by the appellant may be relied on. On those facts, the article states that a person involved in the fraudulent chain cannot avoid penal consequences merely because intermediaries or forged documents were used, and penalty under Section 112(a) of the Customs Act, 1962 was sustained. en-us Fri, 27 Oct 2017 00:00:00 +0530 Tue, 05 Mar 2019 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349984 Fraudulent procurement and trading of DEPB scrips through false shipping bills, forged bank realisation certificates and other fabricated documents can attract customs penalty where the evidence shows conscious participation in the scheme. In customs adjudication, liability may be established on the preponderance of probability rather than strict criminal proof, and uncontroverted findings not rebutted by the appellant may be relied on. On those facts, the article states that a person involved in the fraudulent chain cannot avoid penal consequences merely because intermediaries or forged documents were used, and penalty under Section 112(a) of the Customs Act, 1962 was sustained. Case-Laws Customs Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349984