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2016 (7) TMI 412 - AT - CustomsLevy of penalty u/s 114AA on artificial person - involvement of the appellant in the entire undervaluation process - It was submitted that, if at all any penalty is imposable that shall be imposed under section 114AA on the employee but not on the employer. The vicarious liability is not the intention of that section. - Held that:- When the magnitude of the penalty is looked into there appears no further consideration to be made since the appellant through e-mail transaction has stepped up into the shoe to benefit his client importer. Appellant’s involvement was consciously and knowingly which cannot be ruled out. Law is well settled that fraud is a nullity and should get burial death. Therefore, any interference to the appellate order shall be a mockery for which the appeal is dismissed. - Decided against the appellant.
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