Case Law Details
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 country of origin certificates and have paid duty at proper value determined on the basis of LME price prevalent on the date of assessment.
Present Appeal filed by M/s Amglo Resources Private Limited, the main Appellant, challenges Order-in-Appeal by which penalties u/s. 112(a) and 114AA of the Act respectively have been imposed against the Appellant along with Redemption fine.
Conclusion- Held that the department has failed to discharge the burden cast upon it to conclusively prove that the goods had originated in Iran as against Accordingly, the question of imposing any penalty be it under 112(a) of 114AA will not arise.
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