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 presen

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