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2017 (11) TMI 234 - AT - CustomsPenalty - Exemption of SAD - N/N. 20/2006/Custom dated 01.03.2006 and N/N. 21/12/Custom dated 17.03.2012 - Held that: - the Bill of Entry in this case was filed on 31.03.2011 and the appellant was not aware of the withdrawal of the exemption at that time, and therefore I am of the opinion that there was no intention to evade as he has paid the duty along with interest - imposition of penalty is not warranted - appeal allowed.
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