CESTAT Deletes Penalties as Importer Relied on Certificate Issued by Authorized Agency

General Agencies (Kolkata) Pvt. Ltd. Vs Commissioner of Customs (Appeals) (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata allowed the appeal filed by General Agencies (Kolkata) Pvt. Ltd. and set aside penalties imposed under Sections 112(a) and 114AA of the Customs Act, 1962. The appellant had imported Kerosene Generator Sets by classifying the goods under CTH 85023990 and filed Bills of Entry dated 25.08.2020 and 26.10.2021. Along with the Bills of Entry, the appellant submitted all relevant documents, including Emission Certificates issued by Envirot...