https://www.taxtmi.com/caselaws?id=782269 CESTAT Chennai allowed the appeals filed by the liner and its employee, setting aside penalties imposed for alleged manipulation of shipping documents and facilitation of fraudulent duty drawback claims. The Tribunal held that the appellants were not beneficiaries of the drawback, exporters were untraceable, and there was no foreign exchange realisation in the exporters' accounts. It found the impugned orders lacked clear, individualized findings and that the adjudicating authority had traversed beyond the SCN by invoking incorrect and altered penal provisions under Section 114, thereby violating natural justice and vitiating the orders in toto. en-us Tue, 25 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782269 CESTAT Chennai allowed the appeals filed by the liner and its employee, setting aside penalties imposed for alleged manipulation of shipping documents and facilitation of fraudulent duty drawback claims. The Tribunal held that the appellants were not beneficiaries of the drawback, exporters were untraceable, and there was no foreign exchange realisation in the exporters' accounts. It found the impugned orders lacked clear, individualized findings and that the adjudicating authority had traversed beyond the SCN by invoking incorrect and altered penal provisions under Section 114, thereby violating natural justice and vitiating the orders in toto. Case-Laws Customs Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782269