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2015 (12) TMI 312 - CESTAT MUMBAIImposition of Penalty - benefit of Vishesh Krishi Upaj Yojana - Benifit on the basis of forged bills - Held that:- It can be seen that in cases were movement of goods into and outside the country is involved there are separate sections dealing with the legal provisions. Section 114AA specifically deals with cases where documentation, which is incorrect or false. There may been cases where documents are made and there no movement of goods either way and benefits are claimed. Section 114AA is intended to cover those cases. In this respect, the term of "penalty not exceeding five times of the value of the goods" needs to be read as "penalty not exceeding five times of the value of the goods declared in the said declaration or statements or documents". The appellants relies on the case law with reference to the Section 114 is not relevant that in so far as Section 114 deals with violation in respect of actual movement of goods outside the country. Thus for invocation of Section 114 the actual movement of goods is necessary, however for the purpose of Section 114AA movement or existence of goods is not necessary. In view of the above, I am of the opinion that penalty under Section 114AA can be legally imposed in the present circumstances. - Decided against assessee.
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