Levy of penalty u/s 114 (iii) of Customs Act on the former ...

Customs

September 13, 2023

Levy of penalty u/s 114 (iii) of Customs Act on the former Assistant Commissioner of customs - Abetting in export of overvalued goods in order to avail inadmissible benefit under DEPB scheme - - the allegations of Revenue are unfounded in view of the facts placed by the appellant that full value of shipping bills have been realized by the exporter in due course. - Penalty set aside - AT

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Levy of penalty u/s 114 (iii) of Customs Act on the former ...

Customs

September 13, 2023

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