No Penalty if No Wilful Misdeclaration in Imported Goods: CESTAT Kolkata

Newby Teas Overseas Private Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, examined an appeal filed against the imposition of a penalty of ₹2,15,000 under Section 112(a)(i) of the Customs Act, 1962. The appellant had imported 10 varieties of tea under an Advance Authorization for the purpose of processing and re-export. Upon import, samples were drawn and tested by the Plant Quarantine Authorities, who found that the consignment contained viable seeds and was infected with quarantine pests as per the Plant ...