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2018 (3) TMI 1140 - AT - CustomsPenalty u/s 114(iii) of Customs Act, 1962 - fraud of illegal DEPB and rebate - Held that: - it is established that the appellant have not obtained the authorization from the exporters and also not verified the signatures of the Authorised persons of the documents and submitted the shipping bills intentionally to facilitate exports of the consignments. Therefore, there is omission on the part of the appellant which led to the fraud of illegal DEPB and rebate - the appellant was rightly liable for penalty u/s 114 (iii) of the CA, 1962 - appeal allowed in part.
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