Allegation of Mis-declaration of Goods cannot Sustain: CESTAT sets aside penalty u/s 112 (a) of Customs Act [Read Order]

The allegation of mis-declaration of the goods cannot sustain. The Redemption fine and penalty imposed are set aside

By Aiswarya Krishnadas - On May 31, 2024 7:57 am - 3 mins read

CESTAT-Customs-Excise-service-tax-appellate-tribunal-taxes-2024-Section-112-a-TAXSCAN

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the allegation of mis-declaration of goods cannot sustain, and accordingly set aside the penalty under Section 112 (a) of the Customs Act, 1962. The appellant, Oliva Care filed Bill of Entry No. 4686063 dated 19.09.2011 declaring the goods…

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