https://www.taxtmi.com/caselaws?id=758702 CESTAT Chennai allowed the appeal and set aside the penalty imposed on the appellant under Regulation 18(1) of CBLR 2018. The tribunal held that the appellant cannot be held responsible for misdeclaration of goods classification in shipping bills, as it is the proper officer's responsibility to determine correct classification. The department alleged violation of Regulations 10(d) and 10(e) of CBLR 2018 for filing shipping bills with incorrect classification to obtain higher MEIS benefits. However, the tribunal found no mens rea and ruled that the penalty for classification errors was not sustainable in law. en-us Mon, 16 Sep 2024 00:00:00 +0530 Tue, 17 Sep 2024 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758702 CESTAT Chennai allowed the appeal and set aside the penalty imposed on the appellant under Regulation 18(1) of CBLR 2018. The tribunal held that the appellant cannot be held responsible for misdeclaration of goods classification in shipping bills, as it is the proper officer's responsibility to determine correct classification. The department alleged violation of Regulations 10(d) and 10(e) of CBLR 2018 for filing shipping bills with incorrect classification to obtain higher MEIS benefits. However, the tribunal found no mens rea and ruled that the penalty for classification errors was not sustainable in law. Case-Laws Customs Mon, 16 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758702