https://www.taxtmi.com/caselaws?id=772432 CESTAT New Delhi set aside penalties under sections 114(iii) and 114AA of the Customs Act imposed on a shipping company for allegedly assisting in fraudulent diversion of export consignment from Panama to Jebel Ali to help exporter claim Focus Market Scheme benefits. The court found no fraudulent amendments in shipping bills and determined the department failed to establish the appellant's knowledge or intention to assist in obtaining undue export advantage. The shipping company had legitimately charged freight for carrying goods from India to Panama and subsequently to Jebel Ali upon booking party's request, supported by email communications and container tracking reports. Appeal allowed. en-us Wed, 04 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772432 CESTAT New Delhi set aside penalties under sections 114(iii) and 114AA of the Customs Act imposed on a shipping company for allegedly assisting in fraudulent diversion of export consignment from Panama to Jebel Ali to help exporter claim Focus Market Scheme benefits. The court found no fraudulent amendments in shipping bills and determined the department failed to establish the appellant's knowledge or intention to assist in obtaining undue export advantage. The shipping company had legitimately charged freight for carrying goods from India to Panama and subsequently to Jebel Ali upon booking party's request, supported by email communications and container tracking reports. Appeal allowed. Case-Laws Customs Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772432