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2008 (12) TMI 113 - AT - CustomsHeli Fuel Oil, Lubricating Oil and Fuel oil imported along with rig, but not included in Essentiality Certificate, consequently not being declared in B/E – such Non-inclusion, is an accidental omission – not a deliberate attempt to evade duty by suppression of facts or wilful misstatement etc. - non-inclusion of the items, cannot attract S. 114A of Customs Act – penalties not imposable – items not available, confiscation set aside – penalty on CHA for abetment in mis-declaration, not justified
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