https://www.taxtmi.com/caselaws?id=267740 The Tribunal found that the mis-declaration of the quantity of imported goods was inadvertent, supported by immediate defense and supplier acknowledgment. Penalties imposed under Sections 114A and 114AA of the Customs Act were deemed unjustified due to lack of willful misrepresentation. The involvement of authorized representatives did not show deliberate acts, leading to the setting aside of penalties. The impugned orders were modified to reduce the redemption fine and set aside the penalties, partially allowing the importer's appeal and fully allowing the authorized representatives' appeals. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 07 Jan 2016 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267740 The Tribunal found that the mis-declaration of the quantity of imported goods was inadvertent, supported by immediate defense and supplier acknowledgment. Penalties imposed under Sections 114A and 114AA of the Customs Act were deemed unjustified due to lack of willful misrepresentation. The involvement of authorized representatives did not show deliberate acts, leading to the setting aside of penalties. The impugned orders were modified to reduce the redemption fine and set aside the penalties, partially allowing the importer's appeal and fully allowing the authorized representatives' appeals. Case-Laws Customs Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267740