Home Case Index All Cases Customs Customs + AT Customs - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 361 - CESTAT HYDERABADLevy of penalty u/s 112(b) and u/s 114AA of CA - Penalty on logistic service provider - Misdeclaration of imported goods - mobile accessories found inside the container whereas the goods declared was assorted chappals - role of appellant in such abetting of misdeclaration - absence of mens rea - HELD THAT:- The appellant has filed IGM in the normal course based on the documents available with him, wherein the description has been mentioned as ‘assorted chappals’. Subsequently they have got the amendment done only on the basis of instructions received from the proprietor of M/s Great Overseas, Mr M.A. Mujahid which is also confirmed by him in his recorded statements. Therefore, there cannot be ulterior motive on their part to have filed the IGM and the amendment request letter. However, this is a case of negligence on their part to specifically not to pose any query the importer as to why the description in the invoices is different from the description given earlier in the Bill of Lading, While agreeing with the appellant that there is no ulterior motive in the entire passage, the learned A.R. agreed upon that act of appellant has been negligent. The penalty imposed under section 112(b) set aside - The penalty imposed under section 114AA is reduced to Rs 50,000/- - appeal allowed in part.
|