https://www.taxtmi.com/caselaws?id=771462 CESTAT Kolkata set aside penalties imposed under Sections 112(a)(ii) and 114AA of Customs Act, 1962 on appellant for conversion of export Bill of Export from DFIA scheme to DEPB scheme. The tribunal held that Commissioner of Customs (Preventive) had already examined and approved the conversion as proper, finding no violation or mala fide intention. The issuance of Show Cause Notice contesting the approved conversion violated res judicata principle. No false documents were identified for Section 114AA penalty, and no suppression of facts warranted Section 112(a)(ii) penalty. Appeal allowed. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 26 May 2025 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771462 CESTAT Kolkata set aside penalties imposed under Sections 112(a)(ii) and 114AA of Customs Act, 1962 on appellant for conversion of export Bill of Export from DFIA scheme to DEPB scheme. The tribunal held that Commissioner of Customs (Preventive) had already examined and approved the conversion as proper, finding no violation or mala fide intention. The issuance of Show Cause Notice contesting the approved conversion violated res judicata principle. No false documents were identified for Section 114AA penalty, and no suppression of facts warranted Section 112(a)(ii) penalty. Appeal allowed. Case-Laws Customs Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771462