Penalty u/s. 114AA of Customs Act unsustainable as department failed to prove mis-declaration: CESTAT Ahmedabad

Amglo Resources Pvt Ltd Vs C.C. Ahmedabad (CESTAT Ahmedabad) CESTAT Ahmedabad held that penalty under section 114AA of the Customs Act, 1962 unsustainable as alleged mis-declaration of country of origin not proved by the department. Facts- The main issue in the present case relates to country of origin of The case of the department is that the Appellant herein had mis- declared the country of origin of goods as Zambia instead of Iran. It is relevant to note that the present proceedings have no duty implication as the Appellant admittedly never intended to avail any duty benefit basis the count...