No section 11UA penalty if there is no case of duty short paid due to collusion, willful misstatement or suppression of facts

So-Hum Trading Company Vs Commissioner of Customs (CESTAT Kolkata)

We find that the Appellant was not availing any benefit in terms of the Exemption Notification and there was no occasion for confiscation of the live goods under Bill of Entry No.2321708 dated 05.07.2017 as the letter dated 16.07.2017 shows that the Country of Origin Certificate for these goods had been sent back to Bangladesh for rectification which was much before the DRI’s intervention on 19/22 July 2017. It is our considered view that confiscation and s

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