https://www.taxtmi.com/caselaws?id=359604 The High Court upheld the Customs, Excise, and Service Tax Appellate Tribunal's decision to reduce the penalty imposed on the appellant under Sections 112 and 114AA of the Customs Act. The Tribunal reduced the penalty from Rs. 67,17,015 to Rs. 5,00,000 and held the appellant liable for knowingly using false declarations in a case involving mis-declaration and clandestine import. The Court affirmed the appellant's involvement based on evidence such as the statement of the transporter and the appellant's presence with the gate pass. The appellant's appeal was dismissed, with the Court emphasizing his active participation in the fraudulent activities. en-us Tue, 17 Apr 2018 00:00:00 +0530 Mon, 10 Sep 2018 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359604 The High Court upheld the Customs, Excise, and Service Tax Appellate Tribunal's decision to reduce the penalty imposed on the appellant under Sections 112 and 114AA of the Customs Act. The Tribunal reduced the penalty from Rs. 67,17,015 to Rs. 5,00,000 and held the appellant liable for knowingly using false declarations in a case involving mis-declaration and clandestine import. The Court affirmed the appellant's involvement based on evidence such as the statement of the transporter and the appellant's presence with the gate pass. The appellant's appeal was dismissed, with the Court emphasizing his active participation in the fraudulent activities. Case-Laws Customs Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359604