https://www.taxtmi.com/caselaws?id=768790 CESTAT Ahmedabad allowed the appeal, setting aside penalties imposed under Sections 114(iii) and 114AA of the Customs Act, 1962. The appellant merely acted as an intermediary, forwarding export documents received from a shipping agency to a customs house agent for filing shipping bills. The department failed to establish abetment or submission of false documents with credible evidence. The tribunal held that penalties under the Customs Act require proof of positive fraudulent involvement, which was absent. The appellant's role was limited to document transmission without any active participation in alleged fraudulent export activities. en-us Fri, 11 Apr 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768790 CESTAT Ahmedabad allowed the appeal, setting aside penalties imposed under Sections 114(iii) and 114AA of the Customs Act, 1962. The appellant merely acted as an intermediary, forwarding export documents received from a shipping agency to a customs house agent for filing shipping bills. The department failed to establish abetment or submission of false documents with credible evidence. The tribunal held that penalties under the Customs Act require proof of positive fraudulent involvement, which was absent. The appellant's role was limited to document transmission without any active participation in alleged fraudulent export activities. Case-Laws Customs Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768790