Penalty u/s 114AA leviable on person who causes to have made, signed or used any false declaration or fraudulent document

I.C. Kannan Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that penalty under section 114AA of the Customs Act is leviable on person who causes to be made, signed or used any false declaration or fraudulent document Facts- The Directorate of Revenue Intelligence, Chennai Unit, on receipt of specific intelligence that gold jewellery and other commercial goods are being smuggled from Singapore through Courier parcels booked through M/s UPS Jet Air Express Pvt Ltd and arriving by Flight, arranged for surveillance of the clearance of the courier parcels. On verification of the add...