https://www.taxtmi.com/caselaws?id=368075 Penalty under Section 114AA of the Customs Act, 1962 requires a specific finding that the importer intentionally used or falsified false documents; where the case is confined to misdeclaration of description, value and country of origin, and those allegations are already addressed under confiscation and penalty provisions, Section 114AA is not attracted. Where re-export of the imported goods is permitted, the goods are not cleared for home consumption, so import duty cannot be demanded and amounts paid during investigation cannot be appropriated towards duty without an identified statutory basis. On those principles, the penalty and duty appropriation were set aside, while re-export was left undisturbed. en-us Tue, 25 Sep 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368075 Penalty under Section 114AA of the Customs Act, 1962 requires a specific finding that the importer intentionally used or falsified false documents; where the case is confined to misdeclaration of description, value and country of origin, and those allegations are already addressed under confiscation and penalty provisions, Section 114AA is not attracted. Where re-export of the imported goods is permitted, the goods are not cleared for home consumption, so import duty cannot be demanded and amounts paid during investigation cannot be appropriated towards duty without an identified statutory basis. On those principles, the penalty and duty appropriation were set aside, while re-export was left undisturbed. Case-Laws Customs Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368075