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2015 (12) TMI 861 - AT - CustomsEvasion of education cess - Malafide intention - Imposition of penalty - Held that:- Appellant paid the tax on G.I. wires by filing an appropriate bill of entry and paid the duty as assessed by the Assessing Officer. However, later it was found that the amount of education cess was not paid by the appellant and a show cause notice was issued. The appellant properly paid the duty demanded alongwith interest. In a case of assessment over a bill of entry, it is the duty of the Assessing Officer to properly assess the duty and onus cannot be shifted to the appellant for not calculating the correct rate of duty. Appellant promptly paid the entire amount of duty demanded alongwith interest. Under the present factual matrix, it is not a fit case for imposition of penalty under Section 14 (a) of the Customs Act, 1962 - Decided in favour of assessee.
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