https://www.taxtmi.com/caselaws?id=751551 CESTAT New Delhi set aside penalty imposed on shipping line employee under section 114AA for alleged document manipulation. The appellant, working as Operation Manager, stated in section 108 proceedings that supplier was Jubilee Middle East General Trading LLC, Dubai, based on Bill of Lading. CESTAT found no fault as statement matched shipping documents. Evidence showed manipulation occurred at Dubai branch office at actual supplier's behest, not by appellant. Revenue failed to prove employee's connivance in illegal import; rather appellant helped ascertain correct valuation. Court held no penalty can be imposed on employee acting under employer instructions without proof of fraud. Appeal allowed. en-us Thu, 18 Apr 2024 00:00:00 +0530 Fri, 19 Apr 2024 08:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751551 CESTAT New Delhi set aside penalty imposed on shipping line employee under section 114AA for alleged document manipulation. The appellant, working as Operation Manager, stated in section 108 proceedings that supplier was Jubilee Middle East General Trading LLC, Dubai, based on Bill of Lading. CESTAT found no fault as statement matched shipping documents. Evidence showed manipulation occurred at Dubai branch office at actual supplier's behest, not by appellant. Revenue failed to prove employee's connivance in illegal import; rather appellant helped ascertain correct valuation. Court held no penalty can be imposed on employee acting under employer instructions without proof of fraud. Appeal allowed. Case-Laws Customs Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751551