Preparation of fake TR-6 challans of Custom Duty Payment- CESTAT upheld Penalties

Pawan Kumar Vs Commissioner of Customs (CESTAT Chandigarh) The appellant is in appeal against the impugned order wherein the penalties have been imposed under section 112 (a) and section 114AA of Customs Act, 1962 for alleged preparation of fake TR-6 challans showing payment of customs duty which actually was not paid by the appellant. Ld. Counsel for the appellant submits that the appellant was working under the guidance of Shri Varun Mahajan and is a very poor person and he has done this act on the direction of his master. Therefore, for the act of master, he cannot be penalized. Considering...