Penalty u/s 114AA not imposable as goods were found as per declaration in Bill of Entry

Principal Commissioner of Customs Vs Salasar Impex (CESTAT Delhi) CESTAT Delhi held that penalty under section 114AA of the Customs Act, 1962 is not imposable as the only declaration made by the respondent is the Bill of Entry and the goods were found as per the declaration in the Bill of Entry. Facts- The appellant filed a Bill of Entry declaring the imported goods as areca nuts and linear low density polyethylene. On examination, the goods were found as per the declaration in the Bill of Entry and the invoice. As per notification No. 20/2015-20 dated 25.7.2018 issued by the Ministry of Comme...