Fraudulent import of old cars as new cars- Cestat Reduces penalty to 10%

Charanjit Singh Vs Commissioner of Customs (Port) (CESTAT Kolkata) The allegations are made that Appellant had actively participated in the operations regarding fraudulent import of the said cars and undertook the clearance of the cars from Kolkata port, where the said car was cleared as per the declaration. There was no mis-declaration at all as these documents were being forwarded from foreign countries. At the most, the Appellant has acted as mode to hand over all the documents. The Appellant is not aware about the contents of documents. The Appellant submits that Section 114AA is not appli...