Importer Cannot be Penalised for Incorrect Mention of Country of Origin in Bill of Entry: CESTAT sets aside Penalty under Customs Act [Read Order]

The Tribunal viewed that the appellant is not liable for penalty for any misdeclaration regarding country of origin in the Country of Origin Certificate

By Yogitha S. Yogesh - On March 21, 2024 8:02 pm - 2 mins read

CESTAT - CESTAT Ahmedabad - Customs - Importer - TAXSCAN

The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) viewed that the importer cannot be penalised for incorrect mention of country of origin in bill of entry and set aside the Penalty under Customs Act, 1962. Rajkamal Industrial Pvt Ltd, the appellant challenged the order of Commissioner (Appeals) wherein he upheld the…

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