Penalty Under Section 114AA Set Aside as No False Declaration Proven: CESTAT Delhi

Shivam Empire Vs Commissioner of Customs (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, adjudicated an appeal filed against an Order-in-Appeal dated 18.08.2023, which had partially allowed relief by reducing penalties but retained the redemption fine imposed on imported goods. The case arose from the import of 1723 packages of “BRAD Nail” weighing 27,000 kilograms with an assessable value of ₹27,06,181. The importer filed the Bill of Entry on 12.02.2022. During assessment, it was found that the importer had not submitted the required Legal Metrolog...