https://www.taxtmi.com/caselaws?id=256175 Misdeclaration in customs classification was found where imported goods were described as parts of specific machinery, but the declarations and goods themselves showed several items were articles of general use and not established as suitable solely or principally for the importer's machines. On that basis, the benefit claimed for avoiding proceedings after payment of duty and interest was unavailable, and the duty demand, interest, and penalty under Section 114A of the Customs Act, 1962 were sustained. A separate penalty under Section 114AA was not justified because no distinct act of knowingly or intentionally using a false or incorrect declaration or document, beyond the conduct already penalised under Section 114A, was shown; that penalty was set aside. en-us Thu, 07 Aug 2014 00:00:00 +0530 Thu, 05 Feb 2015 06:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256175 Misdeclaration in customs classification was found where imported goods were described as parts of specific machinery, but the declarations and goods themselves showed several items were articles of general use and not established as suitable solely or principally for the importer's machines. On that basis, the benefit claimed for avoiding proceedings after payment of duty and interest was unavailable, and the duty demand, interest, and penalty under Section 114A of the Customs Act, 1962 were sustained. A separate penalty under Section 114AA was not justified because no distinct act of knowingly or intentionally using a false or incorrect declaration or document, beyond the conduct already penalised under Section 114A, was shown; that penalty was set aside. Case-Laws Customs Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256175