https://www.taxtmi.com/caselaws?id=757096 CESTAT Ahmedabad set aside penalties under sections 114 and 114AA of Customs Act imposed on three appellants for alleged overvaluation of goods in duty drawback scheme. The tribunal found appellants were neither exporters nor customs house agents and had no standing to claim or receive drawback benefits. The actual beneficiary was the exporter. Contradictory statements by one appellant could not be relied upon without cross-examination, and no documentary evidence supported allegations of kickback arrangements. One appellant being merely an employee acting on instructions without personal benefit could not be penalized for employer's actions. Appeals were allowed. en-us Wed, 14 Aug 2024 00:00:00 +0530 Tue, 22 Apr 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757096 CESTAT Ahmedabad set aside penalties under sections 114 and 114AA of Customs Act imposed on three appellants for alleged overvaluation of goods in duty drawback scheme. The tribunal found appellants were neither exporters nor customs house agents and had no standing to claim or receive drawback benefits. The actual beneficiary was the exporter. Contradictory statements by one appellant could not be relied upon without cross-examination, and no documentary evidence supported allegations of kickback arrangements. One appellant being merely an employee acting on instructions without personal benefit could not be penalized for employer's actions. Appeals were allowed. Case-Laws Customs Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757096