https://www.taxtmi.com/highlights?id=65893 Levy of penalty - mis-declaration of description of imported goods - Having found that the appellant had no intention, the Commissioner (Appeals) has still proceed to confirmed a reduced penalty under section 114AA upon the appellant - It is found that this cannot be sustained because once the intention is lacking, no penalty can be imposed upon the appellant under section 114AA. - AT en-us Sat, 01 Oct 2022 16:23:56 +0530 Sat, 01 Oct 2022 16:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65893 Levy of penalty - mis-declaration of description of imported goods - Having found that the appellant had no intention, the Commissioner (Appeals) has still proceed to confirmed a reduced penalty under section 114AA upon the appellant - It is found that this cannot be sustained because once the intention is lacking, no penalty can be imposed upon the appellant under section 114AA. - AT Highlights Customs Sat, 01 Oct 2022 16:23:56 +0530 https://www.taxtmi.com/highlights?id=65893