Imposition of penalty not justified in absence of motive to mis-declare goods

M/s. Regal Alloys Pvt. Limited Vs Commissioner of Customs (Cestat Chandigarh) Admittedly the consignment was purchased by the appellant on high see sale basis and all the documents describe the goods as Heavy Melting scrap. The appellant have placed on record the invoices, packing list as also the pre-shipment inspection certificate issued by Geo Chem as also the bill of lading, describing the goods as Heavy Melting scrap. In such a scenario, to attribute any motive to the appellant to mis-declare the goods is neither warranted nor justified, inasmuch as the appellant would not be knowing the ...