Importer cannot be penalized for Incorrect mention of country of origin

Aspam Petronergy Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedabad) In a recent case, Aspam Petronergy Pvt Ltd Vs C.C.-Kandla, before the CESTAT Ahmedabad, an important issue regarding the mis-declaration of the country of origin surfaced, raising questions about the liabilities of the importer in such instances. The case delved into various aspects including classification of imported goods, valuation, and penalties imposed on the importer. However, one of the pivotal points of contention was the incorrect mention of the country of origin in the bills of entry filed by the appellant. The dispute stemm...