Section 114 Penalty set aside as no fraudulent export evidence recorded: CESTAT Delhi

Saurav Chopra Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that penalty under section 114 of the Customs Act, 1962 cannot be imposed in the absence of any evidence that there was fraudulent export of goods. Accordingly, appeal allowed and penalty set aside.

Facts- Saurabh Chopra has filed this appeal for quashing the order dated 30.08.2019 passed by the Commissioner of Custom (Appeals) upholding the order dated 31.01.2017 passed by the Joint Commissioner imposing a penalt

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