Penalty u/s 114AA not imposable for genuine mistake of issuing wrong invoice for filing BOE

V.R. Tools Vs The Commissioner of Customs (CESTAT Chennai) Facts- Appellant filed first BOE on 15.11.2011 for clearance of imported goods namely carbide tips classifying the goods under CTH 28499090. The appellant on 28.11.2011 made an amendment application. It appeared to department that the appellant sought for amendment of the declared invoice details with fabricated invoice details in order to evade payment of customs duty. Thereafter, the appellant sought the request of re-export of the goods. Vide OIO dated 24.12.2012 the request to re-export the goods was denied and penalty of INR 17100...