TMI Blog2017 (9) TMI 1793X X X X Extracts X X X X X X X X Extracts X X X X ..... s purchased the impugned goods on high seas sale basis from M/s. Sage Global, New Delhi. As per the Packing List, Pre-Inspection Report, Bill of Lading, Invoice, Bill of Entry & Description of Goods are shown as “Aluminium Scrap”. In that circumstance, it cannot be alleged against the respondent that he had deliberately misdeclared the goods. In the absence of any evidence on record by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnment, it was found that it contains Old Used Tyres. On these premises, a case was booked against the appellant for misdeclaration of the goods and the proceedings were initiated against the appellant. A penalty of ₹ 50,00,000/- under Section 114AA of the Customs Act, 1962, for misdeclaration of the goods was imposed. The respondent challenged the said order before Ld. Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry and showing the description as Aluminium Scrap and the respondent have nowhere have the knowledge that the goods contains in the container was Old Used Tyres . In that circumstance, without any deliberate act on the part of the respondent, the penalty is not imposable under the Customs Act, 1962. 5. Heard the parties and considered the submissions. 6. In this case, it is a fact on re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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