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2022 (3) TMI 758 - CESTAT CHANDIGARHLevy of penalty u/s 112 (a) and section 114AA of Customs Act, 1962 - alleged preparation of fake TR-6 challans showing payment of customs duty which actually was not paid by the appellant - HELD THAT:- The appellant has admitted the guilty at the time of recording his statement - As there is corroboration in the statement of the appellant that the appellant has shared money foregone for non payment of customs duty with Sh. Varun Mahajan, in that circumstance, the appellant is not entitled to any leniency from this Tribunal as the appellant misappropriated the government money. There are no infirmity in the impugned order for imposing penalties and the same is upheld - appeal dismissed.
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