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2018 (7) TMI 867 - AT - CustomsPenalty u/s 114AA of CA - mis-declaration of imported goods - case of Respondent is that the provision under section 114AA deals with situations of intentionally making or using any declaration, statement or document which is false or incorrect in the transaction of any business for the purpose of Customs Act, in present case there is no situation that the transaction was a paper transaction - Held that:- The Commissioner (Appeals) has rightly set aside the penalty under Section 114AA since the present case involves importation of goods and is not a situation of paper transaction - Appeal dismissed - decided against Revenue.
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