Penalty Set Aside Because Abetment Was Not Proven Under Customs Law

Asheesh Chatterjee Vs Commissioner of Customs (CESTAT Chennai)

The CESTAT Chennai examined the sustainability of a penalty of ₹15 lakh imposed under Section 112(a) of the Customs Act, 1962 on a former Chief Finance Officer of an importing company. The penalty arose from an investigation into imports of recorded media containing foreign feature films, where customs duty had been paid only on the value of the physical media, without including licence or royalty fees paid to overseas suppliers. The Directorate of Revenue Intelligence alleged intentional suppression of value and prop

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