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2017 (7) TMI 1410 - CESTAT CHENNAILevy of penalty on CHA - excess payment of drawback to the appellant, due to wrong mentioning of rates in the bills of entry by CHA - HELD THAT:- The imposition of penalty is on the sole technical ground of the error on the part of the CHA. To error is human and every error whether bona fide or mala fide will not attract penalty. Penalty by itself simplicitor suggests penal action, which is required to be taken against a person with the mala fide mind or fraudulent action. Such simple mistakes cannot be put to penal liabilities on the part of the person concerned, especially when he himself has detected the mistake and rectified the same. The imposition of penalty is unjustified - appeal allowed - decided in favor of appellant.
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