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2017 (9) TMI 1793 - AT - CustomsImposition of Penalty u/s 114AA of the Customs Act, 1962 - misdeclaration of imported goods - Aluminium Scrap - it was alleged that the goods contains contains Old Used Tyres - Held that:- In this case, it is a fact on record that respondent has purchased the impugned goods on high seas sale basis from M/s. Sage Global, New Delhi. As per the Packing List, Pre-Inspection Report, Bill of Lading, Invoice, Bill of Entry & Description of Goods are shown as “Aluminium Scrap”. In that circumstance, it cannot be alleged against the respondent that he had deliberately misdeclared the goods. In the absence of any evidence on record by the Revenue that the respondent was having any knowledge of the goods contains in the container was “Old Used Tyres”, no penalty can be imposed on the respondent - appeal dismissed - decided against Revenue.
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