https://www.taxtmi.com/caselaws?id=450823 CESTAT Kolkata allowed the appeal and set aside the penalty imposed on the appellant under the Advance Authorisation Scheme for alleged non-fulfilment of export obligations through fraudulent activities. The tribunal found that while the appellant was accused of preparing fake documents showing export obligation fulfillment with customs officials' connivance, the adjudicating authority itself held there was no proper evidence of customs officers' involvement in fraud. The tribunal concluded the appellant was added as a noticee based on presumptions without corroborative evidence, making no case against the appellant. en-us Wed, 13 Mar 2024 00:00:00 +0530 Wed, 13 Mar 2024 20:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450823 CESTAT Kolkata allowed the appeal and set aside the penalty imposed on the appellant under the Advance Authorisation Scheme for alleged non-fulfilment of export obligations through fraudulent activities. The tribunal found that while the appellant was accused of preparing fake documents showing export obligation fulfillment with customs officials' connivance, the adjudicating authority itself held there was no proper evidence of customs officers' involvement in fraud. The tribunal concluded the appellant was added as a noticee based on presumptions without corroborative evidence, making no case against the appellant. Case-Laws Customs Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450823