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Dated: 28.11.2022

CESTAT-Penalty u/s 114A of Customs Act not permissible in the Absence of Evidence

The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty u/s 114A of the Customs Act,1962 is not permissible in the absence of evidence which proves the use of forged scrips to clear goods.

In the case of Commissioner of Customs And Central Excise (Delhi-IV) And M/s Friends Trading Co. Vs. Union of India And Ors, the Supreme Court held that whether the buyers had knowledge of fraud or forged/fake DEPB licences/scrips and whether the buyers were to take precautions to find out the genuineness of the scrips which they had purchased would have a bearing the imposition of penalty, though it has nothing to do with the duty liability. 

Source: CESTAT, New Delhi

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