https://www.taxtmi.com/caselaws?id=756325 CESTAT Bangalore upheld customs duty demand against timber importer who produced wrong Country of Origin certificate to claim notification benefit. Appellant admitted mis-declaration and paid duty with interest and reduced penalty under Section 114A. Tribunal rejected claim for alternative notification benefit as it was afterthought not claimed initially. However, penalty under Section 114AA on proprietor was set aside as both firm and proprietor cannot be penalized twice for same offense. Appeal partially allowed with penalty modification. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 08:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756325 CESTAT Bangalore upheld customs duty demand against timber importer who produced wrong Country of Origin certificate to claim notification benefit. Appellant admitted mis-declaration and paid duty with interest and reduced penalty under Section 114A. Tribunal rejected claim for alternative notification benefit as it was afterthought not claimed initially. However, penalty under Section 114AA on proprietor was set aside as both firm and proprietor cannot be penalized twice for same offense. Appeal partially allowed with penalty modification. Case-Laws Customs Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756325