No Penalty Under Sections 114 & 114AA Without Knowledge of Misdeclaration: CESTAT

Nachiket Satishbhai Mavalankar Vs C.C (CESTAT Ahmedabad)

The appellant faced penalties of Rs. 7 lakh under Section 114(3) and Rs. 3 lakh under Section 114AA of the Customs Act, 1962, based on allegations of issuing an erroneous valuation certificate for export cargo. The Department initially alleged involvement in mis-declaration of export cargo, resulting in the imposition of penalties. The appellant’s advocate highlighted that the original adjudicating authority had examined statements from other individuals, particularly Gaurav Dilip Panwar, Director of RRPL, which indicated t

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