https://www.taxtmi.com/caselaws?id=760311 CESTAT held that the misdeclared, prohibited red sanders were liable for confiscation. The commissioner rightly imposed penalties under s.114 on those who filed or arranged fictitious airway bills, since their acts rendered the goods liable for confiscation; s.114 does not require proof of intent. Penalties under s.114AA were imposed on persons who knowingly caused mis-declaration in the baggage declaration: one respondent was fined Rs.75,00,000 and another Rs.50,00,000. The commissioner correctly refrained from imposing s.114AA on those whose role was limited to filing airway bills. Appeal disposed. en-us Fri, 18 Oct 2024 00:00:00 +0530 Mon, 13 Oct 2025 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760311 CESTAT held that the misdeclared, prohibited red sanders were liable for confiscation. The commissioner rightly imposed penalties under s.114 on those who filed or arranged fictitious airway bills, since their acts rendered the goods liable for confiscation; s.114 does not require proof of intent. Penalties under s.114AA were imposed on persons who knowingly caused mis-declaration in the baggage declaration: one respondent was fined Rs.75,00,000 and another Rs.50,00,000. The commissioner correctly refrained from imposing s.114AA on those whose role was limited to filing airway bills. Appeal disposed. Case-Laws Customs Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760311