Penalty not leviable in absence of deliberate misdeclaration

Sachin Kshirsagar Vs Commissioner of Customs (CESTAT Mumbai)

Matter of classification is complex. According, held that there is no scope for indicting the individuals in these proceedings for deliberate misdeclaration. Penalty not imposed as the role of the individuals in the misdeclaration of stores and bunkers is not evident in the impugned order.

Facts-

The appeal concerns the import of ‘old and used self-propelled platform supply v

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