https://www.taxtmi.com/caselaws?id=465040 The CESTAT (AT), New Delhi upheld imposition of penalty under ss. 112 and 114AA of the Customs Act on the appellant-importer for importing goods requiring a WPC licence. The Tribunal affirmed the Commissioner's factual finding that the consignments were either unsupported by any WPC licence or covered by forged WPC licences. Rejecting the appellant's plea of absence of evidence, the Tribunal held that the detailed evidentiary analysis by the Commissioner remained uncontroverted and reiterated that fraud vitiates all proceedings. Consequently, confiscation and penalties were sustained and the appeal was dismissed. en-us Tue, 04 Mar 2025 00:00:00 +0530 Tue, 02 Dec 2025 21:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465040 The CESTAT (AT), New Delhi upheld imposition of penalty under ss. 112 and 114AA of the Customs Act on the appellant-importer for importing goods requiring a WPC licence. The Tribunal affirmed the Commissioner's factual finding that the consignments were either unsupported by any WPC licence or covered by forged WPC licences. Rejecting the appellant's plea of absence of evidence, the Tribunal held that the detailed evidentiary analysis by the Commissioner remained uncontroverted and reiterated that fraud vitiates all proceedings. Consequently, confiscation and penalties were sustained and the appeal was dismissed. Case-Laws Customs Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465040