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2018 (10) TMI 767 - AT - CustomsPenalty u/s 112(a) and 114AA of CA - import of High end cars / Sports Utility Vehicles - under-valuation and mis-declaration - rejection of declared value - Shri Qureshi, the importer herein, in his statement recorded under Section 108 of the Customs Act, 1962 had admitted that the actual cost of vehicle was ₹ 27 lakhs - Held that:- The statement of the appellant was recorded by the officers of the Customs on 24.12.2008 under Section 108 of the Act, wherein he had inter alia, stated that Shri Qureshi, importer of the vehicle agreed to pay ₹ 4 lakhs for customs clearance of the imported vehicle and that the value of the imported goods had been mis-declared - further, the truth and the averments made therein cannot be altered at the appellate stage - penalty u/s 112(a) of the Act upheld. Penalty under Section 114AA of the Act - Held that:- The appellant did not make, sign or used any declaration / statement in respect of importation of the vehicle. Thus, penal provisions contained in Section 114AA of the Act cannot attracted for imposition of penalty on the appellant. Appeal allowed in part.
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