https://www.taxtmi.com/caselaws?id=777926 CESTAT AT upheld the Commissioner(A)'s decision setting aside penalty under s.114AA where scrips were issued by mistake by an officer. The Tribunal held statements under s.108 Customs Act could not be relied on because mandatory procedure in s.138B was not followed, and the department produced no evidence that the appellant was responsible for or had prior knowledge of the registration error. Finding no infirmity in the Commissioner(A)'s factual conclusions, CESTAT dismissed the department's appeals. en-us Fri, 01 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777926 CESTAT AT upheld the Commissioner(A)'s decision setting aside penalty under s.114AA where scrips were issued by mistake by an officer. The Tribunal held statements under s.108 Customs Act could not be relied on because mandatory procedure in s.138B was not followed, and the department produced no evidence that the appellant was responsible for or had prior knowledge of the registration error. Finding no infirmity in the Commissioner(A)'s factual conclusions, CESTAT dismissed the department's appeals. Case-Laws Customs Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777926