Penalty u/s. 112 and 114AA duly imposed for mis-declaration of nature of goods in BOE: CESTAT Delhi

Sterling Impex Vs Commissioner of Customs (Appeals) (CESTAT Delhi)

CESTAT Delhi held that penalty under section 112 and 114AA of the Customs Act, 1962 duly imposed since the appellant had intentionally mis-declared the nature of the goods in the Bill of Entry (BOE).

Facts- The appellant filed Bill of Entry to clear goods declared as ^“Plain Polyester fabric with PVC Lamination of 0.30 mm^”. Officers of the Special Intelligence and Investigation Branch examined the consignment and found that the quantity of the goods was as declared bu

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