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2022 (4) TMI 144 - CESTAT NEW DELHILevy of penalty u/s 112(a) of Customs Act - deliberate mis-declaration on the part of the Appellant or not - Appellant have abandoned the goods in view of the mistaken packing committed by the Shipper - HELD THAT:- There is no case of deliberate mis-declaration made out on the part of the Appellant importer. The Bill of Entry had been filed as per the packing list and Bill of Lading. Further, the Shipper/Exporter have accepted their mistake, there being error at the time of packing the goods at their end. This cogent explanation has not been found to be untrue. It is further noted that the Appellant had already been suffered financial loss at the end paid for the consignment to the Shipper. The penalty imposed under Section 112a of the Act is set aside - appeal allowed - decided in favor of appellant.
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