https://www.taxtmi.com/caselaws?id=751737 CESTAT New Delhi dismissed Revenue's appeal challenging penalty reduction under section 112 for mis-declaration of unflavoured boiled supari goods. The tribunal clarified that "shall be liable to" in sections 111-114 grants discretionary power to adjudicating authorities rather than mandating automatic penalty imposition. Commissioner (Appeals) properly exercised discretion considering respondent had reasonable cause to classify goods under CTH 2106 9030 based on Advance Ruling Authority precedents. The mis-declaration allegation was deemed not serious given ambiguous CRCL test report and legitimate classification dispute. Penalty reduction was upheld as appropriate. en-us Tue, 23 Apr 2024 00:00:00 +0530 Tue, 07 Apr 2026 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751737 CESTAT New Delhi dismissed Revenue's appeal challenging penalty reduction under section 112 for mis-declaration of unflavoured boiled supari goods. The tribunal clarified that "shall be liable to" in sections 111-114 grants discretionary power to adjudicating authorities rather than mandating automatic penalty imposition. Commissioner (Appeals) properly exercised discretion considering respondent had reasonable cause to classify goods under CTH 2106 9030 based on Advance Ruling Authority precedents. The mis-declaration allegation was deemed not serious given ambiguous CRCL test report and legitimate classification dispute. Penalty reduction was upheld as appropriate. Case-Laws Customs Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751737