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M/s. A.M. Ahamed & Co. Versus Commissioner of Customs, Tuticorin

Levy 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 em .....

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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 shal .....

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murugan, AC (AR) for the Respondent ORDER Learned counsel vehemently opposes the order passed by learned Commissioner (Appeals) who has reduced the penalty imposed under section 112A of Customs Act, 1962 from Rupees One lakh to ₹ 70,000/- and t .....

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n is used by that section. Further, learned Commissioner (Appeals) did not consider no involvement of this appellant in the entire undervaluation process. The appellant not having subscribed his signature to any fraudulent document, he should not be .....

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issioner (Appeals) was sympathetic to reduce the penalty from the quantum determined in the adjudication. 4. Heard both sides and perused the records. 5. When first page of the appellate order is looked into it gives an impression that the differenti .....

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