Home Case Index All Cases Customs Customs + AT Customs - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 538 - AT - CustomsImposition of penalty u/s 112(a) and 114AA of CA - Misdeclaration of imported goods - Firecrackers - prohibited goods or not - role attributed by the Revenue to the present appellant is that he filed the online bill of entry for the said import and as such must have been aware of the fact that the goods were being declared - HELD THAT:- The use of the expression ‘must have’ is indicative of the fact that Adjudicating Authority is not sure about the role played by the said appellant. Otherwise also the filing of online bill of entry by itself cannot be held to be punishable offence unless Revenue produce evidences to establish that the person concerned, by his active involvement, aided and abated the importer. There is no justifiable reasons to impose penalty upon the appellant - appeal allowed - decided in favor of appellant.
|