https://www.taxtmi.com/caselaws?id=415066 The Tribunal set aside the penalty imposed under Section 114AA, finding it unsustainable due to the genuine mistake in the invoice and lack of deliberate falsification. The Tribunal allowed the appeal with consequential relief, acknowledging the appellant's financial and mental hardship due to the denial of re-export. The judgment emphasized the importance of distinguishing between genuine mistakes and deliberate attempts to evade customs duty. en-us Mon, 22 Nov 2021 00:00:00 +0530 Thu, 25 Nov 2021 07:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415066 The Tribunal set aside the penalty imposed under Section 114AA, finding it unsustainable due to the genuine mistake in the invoice and lack of deliberate falsification. The Tribunal allowed the appeal with consequential relief, acknowledging the appellant's financial and mental hardship due to the denial of re-export. The judgment emphasized the importance of distinguishing between genuine mistakes and deliberate attempts to evade customs duty. Case-Laws Customs Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415066