No Penalty on Importer for Error by Shipper/Exporter in Bill of Entry

Callmate India Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)

CESTAT finds that there is no case of deliberate mis-declaration made out on the part of the Appellant importer. The Bill of Entry had been filed as per the packing list and Bill of Lading. Further, the Shipper/Exporter have accepted their mistake, there being error at the time of packing the goods at their end. This cogent explanation has not been found to be untrue. I, further take note that the Appellant had already been suffered financial loss at the end pa

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