Customs: No section 114AA penalty if Assessee not provided False Information deliberately

Purushottam Kumar Jain Vs Commissioner of Customs (CESTAT Delhi) Penalty has been imposed under section 114A of the Customs Act, 1962. The foremost provisions are reproduced here:  [114AA. Penalty for use of false and incorrect material If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods.]” From the discussion, it s...