Person who misappropriated Custom duty by making Fake TR6 Challan & using same for his mothers cancer treatment not entitled to leniency: CESTAT

Person who misappropriated Custom duty by making Fake TR6 Challan & using same for his mothers cancer treatment not entitled to leniency: CESTAT In this case, the appellant (Mr. Pawan Kumar) is in appeal against the Penalty order wherein the penalties have been imposed under section 112 (a) and section 114AA of Customs Act, 1962 for preparation of fake TR-6 challans showing payment of customs duty which actually was not paid by him. He along with his friend Mr. Varun Mahajan made Fake TR-6 Challans and presented the same to Customs for release of the imported goods and the money thus generated was equally shared between them; He has received money from Varun Mahajan on account of his share in the Customs duty evaded by preparing and submitting fake TR-6 challans and had spent the money on his mother’s treatment, to meet his personal expenses, on his sister’s marriage. Ld. Counsel for the appellant Shri Mukesh Kumar Bhatnagar, Advocate, submits that the appellant was working under the guidance of Shri Varun Mahajan and is a very poor person and he has done this act on the direction of his master. Therefore, for the act of master, he cannot be penalized. However, the Appellant was not entitled to any leniency from Tribunal as the appellant misappropriated the government money.