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2015 (11) TMI 549 - CESTAT NEW DELHIMisdeclaration of goods - Penalty u/s 114AA - Confiscation of goods - Imposition of redemption fine - whether the case of the appellants that declaration in the B/E of a lesser quantity than the actual quantity imported, has happened only due to an inadvertent error, is believable or not - Held that:- the quantity of the goods was wrongly stated. Mis-declaration involves an element of mens rea or intention to evade payment of duty by the party. Mis-declaration can occur due to human error also. In the instance case, the appellants have been able to explain the mis-declaration which reveals the nature of a wrong declaration, which was not deliberate. On coming to know the mistake they were able to explain the mistake. If the shipper made a mistake, the importer/CHA cannot be penalized for it. In the light of the above decision and the facts presented by this case, I hold that there was no wilful mis-statement on the part of M/s Bosch Chassis Ltd. The representatives of the CHA have merely relied on the invoice handed over by M/s Bosch Chassis Ltd./ Importer. The Commissioner (Appeals) have imposed penalty upon the representatives of CHA observing that they omitted to compare the invoices with purchase order and B/L. As there is no deliberate act or omission established, the imposition of penalty is unjustified. For these reasons penalty under Section 114A cannot be imposed. - penalty of ₹ 2,00,000/- imposed on M/s Bosch Chassis System India Ltd. under 114AA is therefore set aside as unsustainable. However, I uphold the order of confiscation of the goods as the quantity declared was different in the B/E and reduce the redemption fine - Decided partly in favour of assessee.
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