https://www.taxtmi.com/caselaws?id=468905 Forged duty scrips used for payment justified confirmation of customs duty and penalty under Section 114A of the Customs Act, 1962, because the forged nature of the scrips sustained the demand and related penalty. Penalty under Section 114AA could not stand without a clear finding that the person knowingly or intentionally used the forged scrips; absent allegation and proof of such knowledge, the statutory requirement was not met. The challenge therefore succeeded only against the Section 114AA penalty, while the duty demand and Section 114A penalty were sustained. en-us Thu, 11 Dec 2025 00:00:00 +0530 Mon, 25 May 2026 20:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468905 Forged duty scrips used for payment justified confirmation of customs duty and penalty under Section 114A of the Customs Act, 1962, because the forged nature of the scrips sustained the demand and related penalty. Penalty under Section 114AA could not stand without a clear finding that the person knowingly or intentionally used the forged scrips; absent allegation and proof of such knowledge, the statutory requirement was not met. The challenge therefore succeeded only against the Section 114AA penalty, while the duty demand and Section 114A penalty were sustained. Case-Laws Customs Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468905