https://www.taxtmi.com/caselaws?id=354083 The Tribunal upheld penalties imposed on the appellants under Sections 114(iii) and 114AA of the Customs Act, 1962, amounting to Rs. 5 lakhs and Rs. 8 lakhs on the first appellant and Rs. 4 lakhs on the second appellant. The penalties were upheld due to the appellants' involvement in fraudulent export activities, specifically the export of groundnut shells disguised as dehydrated white kibbled onions. The Tribunal found substantial evidence supporting the fraudulent export, including the creation of fake firms and the use of fabricated documents. The denial of cross-examination was deemed not a violation of natural justice as the appellants did not avail the opportunities provided. The appeals were rejected, and the impugned order was upheld. en-us Tue, 28 Nov 2017 00:00:00 +0530 Thu, 07 Mar 2019 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354083 The Tribunal upheld penalties imposed on the appellants under Sections 114(iii) and 114AA of the Customs Act, 1962, amounting to Rs. 5 lakhs and Rs. 8 lakhs on the first appellant and Rs. 4 lakhs on the second appellant. The penalties were upheld due to the appellants' involvement in fraudulent export activities, specifically the export of groundnut shells disguised as dehydrated white kibbled onions. The Tribunal found substantial evidence supporting the fraudulent export, including the creation of fake firms and the use of fabricated documents. The denial of cross-examination was deemed not a violation of natural justice as the appellants did not avail the opportunities provided. The appeals were rejected, and the impugned order was upheld. Case-Laws Central Excise Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354083