https://www.taxtmi.com/caselaws?id=760761 CESTAT Ahmedabad set aside penalties imposed under sections 114(i) and 114(AA) of Customs Act, 1962. Appellant was charged with abetting red sanders smuggling concealed in feldspar powder containers. Tribunal found appellant had bona fide belief goods were feldspar powder only, was unaware of concealment, and case was detected through intelligence. No evidence established appellant's knowledge of mis-declaration or involvement in smuggling. Penalties wrongly imposed due to lack of mala fide intention or negligence. Appeal allowed. en-us Fri, 25 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760761 CESTAT Ahmedabad set aside penalties imposed under sections 114(i) and 114(AA) of Customs Act, 1962. Appellant was charged with abetting red sanders smuggling concealed in feldspar powder containers. Tribunal found appellant had bona fide belief goods were feldspar powder only, was unaware of concealment, and case was detected through intelligence. No evidence established appellant's knowledge of mis-declaration or involvement in smuggling. Penalties wrongly imposed due to lack of mala fide intention or negligence. Appeal allowed. Case-Laws Customs Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760761