https://www.taxtmi.com/caselaws?id=392639 The CESTAT dismissed the appeals of the appellants involved in mis-declaration and duty drawback fraud for non-prosecution. However, the Tribunal allowed the appeals of the CHA and freight forwarder, finding no evidence of their knowledge of the fraud, thus negating penalties under Section 114(i) and 114(iii) of the Customs Act, 1962. en-us Thu, 24 Oct 2019 00:00:00 +0530 Thu, 07 Nov 2024 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392639 The CESTAT dismissed the appeals of the appellants involved in mis-declaration and duty drawback fraud for non-prosecution. However, the Tribunal allowed the appeals of the CHA and freight forwarder, finding no evidence of their knowledge of the fraud, thus negating penalties under Section 114(i) and 114(iii) of the Customs Act, 1962. Case-Laws Customs Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392639