https://www.taxtmi.com/caselaws?id=753298 CESTAT Chennai dismissed the department's appeal challenging non-imposition of penalty under Section 114AA on respondents involved in cigarette smuggling case. Undeclared cigarettes were found concealed behind gypsum plaster powder bags with mis-declared quantities. The main importer from Malaysia was untraceable and proceedings were dropped against him. The tribunal held that department failed to establish respondents made false or incorrect documents, and without proving knowing or intentional false declaration, penalty under Section 114AA cannot be imposed, citing precedent from Artisan Welfare Society case. en-us Tue, 28 May 2024 00:00:00 +0530 Thu, 30 May 2024 07:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753298 CESTAT Chennai dismissed the department's appeal challenging non-imposition of penalty under Section 114AA on respondents involved in cigarette smuggling case. Undeclared cigarettes were found concealed behind gypsum plaster powder bags with mis-declared quantities. The main importer from Malaysia was untraceable and proceedings were dropped against him. The tribunal held that department failed to establish respondents made false or incorrect documents, and without proving knowing or intentional false declaration, penalty under Section 114AA cannot be imposed, citing precedent from Artisan Welfare Society case. Case-Laws Customs Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753298