https://www.taxtmi.com/caselaws?id=781323 CESTAT CHENNAI (AT) allowed the appeal, setting aside adjudication that imposed penalties under ss.114(iii) and 114AA of the Customs Act, 1962. Relying on HC and Tribunal precedents, the Bench held s.114(iii) applies only where omission would render goods liable to confiscation under s.113, and penalties cannot be sustained absent evidence of wrongful intent or monetary benefit linked to ineligible drawback claims. The appellant's explanation of receiving minimal fees for administrative services was accepted, and the impugned order was quashed. en-us Tue, 11 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781323 CESTAT CHENNAI (AT) allowed the appeal, setting aside adjudication that imposed penalties under ss.114(iii) and 114AA of the Customs Act, 1962. Relying on HC and Tribunal precedents, the Bench held s.114(iii) applies only where omission would render goods liable to confiscation under s.113, and penalties cannot be sustained absent evidence of wrongful intent or monetary benefit linked to ineligible drawback claims. The appellant's explanation of receiving minimal fees for administrative services was accepted, and the impugned order was quashed. Case-Laws Customs Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781323