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2014 (1) TMI 477 - CESTAT NEW DELHIPenalty u/s 113 - Held that:- There is nothing in the statement of the appellant indicating that he was aware of wrong filing of shipping bills and fraudulently pecuniary benefits being made by the exporters. The appellant was admittedly working as an employee of the forwarding units and under the directions of his employer. Lower authority have relying upon the statement of Sh. Rakesh Dhamir - there is no direct evidence reflecting upon the knowledge of the appellant, by extending of the benefit of any doubt - Decided in favour of assessee.
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