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The CESTAT held that the dry dates imported by the appellant originated from UAE and not Pakistan, based on the certificate of origin issued by UAE authorities which the Principal Commissioner failed to prove as forged. It set aside the penalties imposed u/ss 114A and 114AA of the Customs Act, as there was no willful mis-statement or suppression of facts by the appellant, who had made the declaration based on available documents. The appellant was unaware that the goods originated from Pakistan. The appeal was allowed.
The CESTAT held that the dry dates imported by the appellant originated from UAE and not Pakistan, based on the certificate of origin issued by UAE authorities which the Principal Commissioner failed to prove as forged. It set aside the penalties imposed u/ss 114A and 114AA of the Customs Act, as there was no willful mis-statement or suppression of facts by the appellant, who had made the declaration based on available documents. The appellant was unaware that the goods originated from Pakistan. The appeal was allowed.
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