Penalty u/s 114AA leviable due to unauthorized modification/ alteration in shipping bill

Euro International Vs Commissioner, Customs (Export) (CESTAT Delhi) CESTAT Delhi held that penalty under section 114AA of the Customs Act is leviable as the appellant have resorted to unauthorised modification /alteration in the shipping bill after the same was passed by the proper officer of the Customs Facts- It appeared to Revenue that this appellant have illegally diverted their export consignments cleared through ICD, Tughlakabad to destination other than the destination declared in the shipping bill, in order to avail undue benefit of ‘Focus Market Scheme’ (FMS), Special Focus Market...