https://www.taxtmi.com/caselaws?id=783545 Where customs duty exemption was claimed by using a duty credit scrip later found to have been fraudulently enhanced/forged, the Tribunal held that duty liability remains enforceable because exemption availed on a forged scrip is void, and the demand is sustainable in view of SC authority affirming confirmation of duty on forged licences; accordingly, the duty demand was upheld. On penalty under s.114AA of the Customs Act, the Tribunal held it requires proof of knowing or intentional use/making of a false document, and the record did not establish the importer's knowledge or involvement in manipulation; accordingly, the s.114AA penalty was set aside. Appeal was partly allowed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783545 Where customs duty exemption was claimed by using a duty credit scrip later found to have been fraudulently enhanced/forged, the Tribunal held that duty liability remains enforceable because exemption availed on a forged scrip is void, and the demand is sustainable in view of SC authority affirming confirmation of duty on forged licences; accordingly, the duty demand was upheld. On penalty under s.114AA of the Customs Act, the Tribunal held it requires proof of knowing or intentional use/making of a false document, and the record did not establish the importer's knowledge or involvement in manipulation; accordingly, the s.114AA penalty was set aside. Appeal was partly allowed. Case-Laws Customs Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783545