https://www.taxtmi.com/caselaws?id=31252 The appellant was penalized under Section 112 of the Customs Act for abetting duty exemption fraud by supplying fake DEPB licenses to M/s. DCW. Despite contesting the reliance on a retracted statement, it was established that the appellant knowingly provided fake documents. The penalty was reduced from Rs. 5.00 lakhs to Rs. 3,00,000 but upheld, emphasizing the seriousness of facilitating duty exemption fraud through fake licenses. The appellant's involvement in abetting the importer's offense warranted the penalty under Section 112 of the Customs Act. en-us Mon, 11 Feb 2008 00:00:00 +0530 Fri, 24 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31252 The appellant was penalized under Section 112 of the Customs Act for abetting duty exemption fraud by supplying fake DEPB licenses to M/s. DCW. Despite contesting the reliance on a retracted statement, it was established that the appellant knowingly provided fake documents. The penalty was reduced from Rs. 5.00 lakhs to Rs. 3,00,000 but upheld, emphasizing the seriousness of facilitating duty exemption fraud through fake licenses. The appellant's involvement in abetting the importer's offense warranted the penalty under Section 112 of the Customs Act. Case-Laws Customs Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31252