Penalty u/s 144AA unsustainable as no evidences showing knowledge of fraud to appellant

Nidhi Enterprises Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that Penalty under section 114AA is imposable only if knowingly or intentionally a false declaration, statement or document is made, signed or used. As there are no evidences that appellant knew of the fraud/ forged licences, penalty u/s 114AA cannot be sustained.

Facts-

The appellant is in the business of importing and trading paper-based articles. It imported goods under

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