The Customs, Excise & Service Tax Appellate Tribunal, New Delhi, has, by its order in an appeal filed by the appellant, held that no penalty under section 114A can be imposed when there is no mis-declaration of import by the assesse.
The said order was made by the court when the assesse, a firm involved in the business of data projector importing, approached the tribunal via its appeal, against an order adjudicated upon by the Additional Director General (Adjudication) Director of Revenue Intelligence, New Delhi.
The sole issue involved in the same being question, as to whether data projectors are classifiable under Customs Tariff Item 3 8528 61 00/ 8628 62 00 as claimed by the appellant or under CTI 8528 69 00 as claimed by the Department, and consequently whether the exemption from payment of Basic Customs Duty under Serial No. 17 of the exemption notification dated 01.03.2005 has been correctly availed by the appellant, the tribunal, after hearing the contentions of both the sides held as under:
“when there is no mis-declaration, penalty under section 114A of the Customs Act could also not have been imposed. The Department has filed appeals as penalties under section 114AA of the Customs Act have not been imposed. As the appellant has correctly availed the benefit of the exemption notification, the appeals filed by the Department deserve to be dismissed”.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
