Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]

Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]

Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]

Canned pineapple Slices Fall under CTH of Fresh Or Dried Fruit: CESTAT [Read Order]

Huge Difference in Actual Value of Identical Goods imported and Chinese Customs Declaration value: CESTAT upholds Penalty u/s 114 AA of Customs Act [Read Order]

Description of Imported Goods in Invoices Different from Bill of Lading, CESTAT Lowers Penalty for Negligence in Import Declaration Verification in Absence of Ulterior Motive or Malicious Intent [Read Order]