https://www.taxtmi.com/caselaws?id=419720 The appellate tribunal upheld penalties imposed under sections 112(a) and 114AA of the Customs Act, 1962 on the appellant for preparing fake TR-6 challans to evade customs duty. The appellant admitted guilt, citing financial difficulties and personal reasons. The tribunal found the appellant collaborated with another individual, leading to misappropriation of government funds. Upholding the penalties, the tribunal emphasized accountability and deterrence against fraudulent customs duty practices. The decision highlights the importance of integrity in customs duty payments and penalizing those involved in fraudulent activities. en-us Tue, 15 Mar 2022 00:00:00 +0530 Sat, 19 Mar 2022 07:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419720 The appellate tribunal upheld penalties imposed under sections 112(a) and 114AA of the Customs Act, 1962 on the appellant for preparing fake TR-6 challans to evade customs duty. The appellant admitted guilt, citing financial difficulties and personal reasons. The tribunal found the appellant collaborated with another individual, leading to misappropriation of government funds. Upholding the penalties, the tribunal emphasized accountability and deterrence against fraudulent customs duty practices. The decision highlights the importance of integrity in customs duty payments and penalizing those involved in fraudulent activities. Case-Laws Customs Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419720