https://www.taxtmi.com/caselaws?id=770771 CESTAT New Delhi upheld customs duty demand under section 28(4) with interest and penalties under sections 114A and 114AA against importer and director. Case involved forged Duty Free Scrips where customs broker's employee illegally accessed EDI systems, manipulated scrip data, and used tampered scrips for duty payment. Court found importer liable despite using customs broker, as they failed to exercise due diligence when broker's employee operated through separate companies rather than the registered brokerage firm. Extended limitation period was validly invoked given fraudulent manipulation of customs systems. en-us Wed, 14 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770771 CESTAT New Delhi upheld customs duty demand under section 28(4) with interest and penalties under sections 114A and 114AA against importer and director. Case involved forged Duty Free Scrips where customs broker's employee illegally accessed EDI systems, manipulated scrip data, and used tampered scrips for duty payment. Court found importer liable despite using customs broker, as they failed to exercise due diligence when broker's employee operated through separate companies rather than the registered brokerage firm. Extended limitation period was validly invoked given fraudulent manipulation of customs systems. Case-Laws Customs Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770771