Customs Penalty Under Section 114AA Set Aside for Lack of Knowledge of Fraud

GFC Weld House Vs Principal Commissioner (CESTAT Delhi) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi arose from an order of the Commissioner of Customs (Appeals), which had upheld an adjudication order confirming customs duty, interest, and penalties against the appellant. The Joint Commissioner had confirmed a demand of ₹1,93,573 under section 28(4) of the Customs Act, 1962, along with interest under section 28AA, imposed an equivalent penalty under section 114A, and additionally imposed a penalty of ₹10,00,000 under section 114AA. The dispute r...