https://www.taxtmi.com/caselaws?id=780286 CESTAT upheld the duty demand under section 28(4) of the Customs Act, finding that the appellant fraudulently manipulated scrip values to evade customs duty; payment to intermediaries did not discharge liability. The mandatory penalty under section 114A was also sustained. The penalty under section 114AA had been set aside by the Commissioner (Appeals) and was not challenged by Revenue, so that issue is final. The impugned order was upheld and the appeal dismissed. en-us Fri, 22 Aug 2025 00:00:00 +0530 Mon, 27 Oct 2025 17:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780286 CESTAT upheld the duty demand under section 28(4) of the Customs Act, finding that the appellant fraudulently manipulated scrip values to evade customs duty; payment to intermediaries did not discharge liability. The mandatory penalty under section 114A was also sustained. The penalty under section 114AA had been set aside by the Commissioner (Appeals) and was not challenged by Revenue, so that issue is final. The impugned order was upheld and the appeal dismissed. Case-Laws Customs Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780286