https://www.taxtmi.com/caselaws?id=791084 Liability under sections 112(a) and 114AA of the Customs Act was upheld where the appellant admitted arranging third-party shipping bills to ed EPCG export compliance and the cancelled licences supported a finding of fraud. On those facts, the goods were liable to confiscation under section 112(a), and the knowing use of false or incorrect shipping documents attracted section 114AA. Even so, the penalty was moderated on proportionality grounds, taking into account the appellant's limited role and the penalty already imposed on the main noticee, resulting in reduced penalties. en-us Tue, 05 May 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791084 Liability under sections 112(a) and 114AA of the Customs Act was upheld where the appellant admitted arranging third-party shipping bills to ed EPCG export compliance and the cancelled licences supported a finding of fraud. On those facts, the goods were liable to confiscation under section 112(a), and the knowing use of false or incorrect shipping documents attracted section 114AA. Even so, the penalty was moderated on proportionality grounds, taking into account the appellant's limited role and the penalty already imposed on the main noticee, resulting in reduced penalties. Case-Laws Customs Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791084