Home Case Index All Cases Customs Customs + AT Customs - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 922 - AT - CustomsPenalty u/s 114(A) of the Customs Act, 1962 - case of the Department is that the appellants have wrongly claimed the exemption as the goods imported was not meant for manufacture of optical fiber cable - Held that: - though the appellants have claimed the exemption Notification, but they have not mis-declared the description of the goods, the eligibility of the notification is based on interpretation, therefore, merely claiming the exemption notification does not amount to mis-declaration particularly when the goods were correctly declared. It cannot be said that the appellants had any mala fide intention of fraudulently claiming the benefit of exemption notification - it is a fit case for waiver of penalty imposed u/s 114(A) of the Customs Act, 1962. Appeal allowed - decided in favor of appellant.
|