https://www.taxtmi.com/caselaws?id=751922 CESTAT New Delhi upheld penalties under sections 114(iii) and 114A of the Customs Act against a CHA employee/manager for filing benami shipping bills with mis-declared descriptions, quantities, and values to obtain ineligible drawback. The tribunal rejected appellant's defense of lack of awareness regarding dummy IEC holder, emphasizing duty to verify exporter's authenticity. The court found willful mis-declaration constituted abetment of offense, making penalties justified considering goods' value involved. en-us Mon, 29 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751922 CESTAT New Delhi upheld penalties under sections 114(iii) and 114A of the Customs Act against a CHA employee/manager for filing benami shipping bills with mis-declared descriptions, quantities, and values to obtain ineligible drawback. The tribunal rejected appellant's defense of lack of awareness regarding dummy IEC holder, emphasizing duty to verify exporter's authenticity. The court found willful mis-declaration constituted abetment of offense, making penalties justified considering goods' value involved. Case-Laws Customs Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751922