https://www.taxtmi.com/caselaws?id=768202 The CESTAT allowed the appeal of a small-time printer who had been penalized under Sections 114(iii) and 117 of the Customs Act for allegedly abetting M/s. Print Zone in fraudulently fulfilling export obligations under an EPCG license. The Tribunal found no evidence of abetment, noting the appellant had properly paid excise duties and maintained documentation for supplied goods. The court determined that merely issuing invoices and arranging transportation were routine business activities that did not constitute knowing participation in any fraudulent scheme. The penalties were set aside as the Department failed to establish specific abetment by the appellant. en-us Mon, 17 Mar 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768202 The CESTAT allowed the appeal of a small-time printer who had been penalized under Sections 114(iii) and 117 of the Customs Act for allegedly abetting M/s. Print Zone in fraudulently fulfilling export obligations under an EPCG license. The Tribunal found no evidence of abetment, noting the appellant had properly paid excise duties and maintained documentation for supplied goods. The court determined that merely issuing invoices and arranging transportation were routine business activities that did not constitute knowing participation in any fraudulent scheme. The penalties were set aside as the Department failed to establish specific abetment by the appellant. Case-Laws Customs Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768202