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2021 (11) TMI 847 - AT - CustomsLevy of penalty u/s 114AA of Customs Act, 1962 - reassessment of the goods by amending the documents under Section 149 of the Act - wrong invoice was sent by the foreign supplier - misuse of provisions of Section 149 to undervalue the goods and evade customs duty - HELD THAT:- There is no previous incidence put forth by the department to prove that the appellant has been indulging in such practice of requesting for amendment of invoice to a lower value and thereafter remitting the balance amount to the foreign supplier, in fact, in the present case, appellant has remitted only US 7140 to the foreign supplier and no further amount has been paid. In later correspondence, the foreign supplier, the Company GY, China has requested the appellant to reexport goods so that they can send the goods actually ordered by the appellant. It was a genuine mistake of issuing wrong invoice which has been used by the CHA to file the Bill of Entry. The wrong invoice of USD 23750 was not given by the appellant, but the same was collected by CHA from the shipping liner. The appellant cannot be implicated for such mistake by imposing penalty. Moreover, the penalty imposed under Section 114AA is attracted only when there is deliberate falsification of documents in order to get undue benefit. Appeal allowed - decided in favor of appellant.
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