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2018 (7) TMI 867

Penalty u/s 114AA of CA - mis-declaration of imported goods - case of Respondent is that the provision under section 114AA deals with situations of intentionally making or using any declaration, statement or document which is false or incorrect in the transaction of any business for the purpose of Customs Act, in present case there is no situation that the transaction was a paper transaction - Held that:- The Commissioner (Appeals) has rightly set aside the penalty under Section 114AA since the .....

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notice dated 28.10.2015 to the respondent proposing to reclassify the goods, demanding duty, for confiscation and for imposing penalties. After due process of law, the original authority rejected the value declared in respect of electronic flower plot and redetermined the same, confiscated the goods with option to redemption and further confiscated the electric bike etc. and imposed penalties under Section 112(a) as well as under Section 114AA of the Customs Act, 1962. In appeal, the Commissione .....

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the ingredients are present, the penalty under Section 114AA ought to have been imposed. The adjudicating authority having imposed the penalty both under Section 112(a) and 114AA, the Commissioner (Appeals) ought not to have set aside the penalty imposed under Section 114AA. 3. The ld. counsel Shri M.N. Bharathi supported the submissions made in the cross-objection filed by them. He adverted to Section 114AA of the Customs Act and also the discussions made in the impugned order with respect to .....

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both sides. 5. The cross-objection filed by the respondent is not pressed and therefore is dismissed. 6. The ld. AR has submitted that the Commissioner (Appeals) has set aside the penalty under section 114AA for the reason that penalty has been imposed by the adjudicating authority under section 112(a) and therefore there is no necessity of further penalty under section 114AA. I find that this submission is incorrect for the reason that in the impugned order in para 7 and 8, the Commissioner (Ap .....

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son hat penalty under Section 112(a) is imposed. After considering the ingredients of Section 114AA and the rationale behind the introduction of Section 114AA, the Commissioner (Appeals) has set aside the penalty under Section 114AA. 7. On appreciating the evidence as well as the facts presented and after hearing the submissions made by both sides, I am of the view that the Commissioner (Appeals) has rightly set aside the penalty under Section 114AA since the present case involves importation of .....

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