https://www.taxtmi.com/caselaws?id=774163 CESTAT Kolkata upheld penalties under Customs Act, 1962 against freight forwarders for abetting illegal export and overvaluation to claim undue drawback. First appellant's penalty under Section 114AA was dropped as no direct involvement with goods was established, but Section 114(iii) penalty was confirmed for connivance with exporter. Second appellant's penalties under both sections were upheld based on evidence of monitoring illegal activities through WhatsApp messages and awareness of syndicate operations. Appeals disposed with partial relief to first appellant only. en-us Thu, 03 Jul 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774163 CESTAT Kolkata upheld penalties under Customs Act, 1962 against freight forwarders for abetting illegal export and overvaluation to claim undue drawback. First appellant's penalty under Section 114AA was dropped as no direct involvement with goods was established, but Section 114(iii) penalty was confirmed for connivance with exporter. Second appellant's penalties under both sections were upheld based on evidence of monitoring illegal activities through WhatsApp messages and awareness of syndicate operations. Appeals disposed with partial relief to first appellant only. Case-Laws Customs Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774163