https://www.taxtmi.com/caselaws?id=770392 CESTAT Kolkata held that an importer cannot be penalized for mis-declaration when the foreign seller communicated a recall due to erroneous loading prior to goods examination and the importer relinquished ownership rights. The tribunal found no evidence that the importer had prior knowledge of the mis-declaration, as the foreign supplier admitted the mistake and the importer did not claim ownership of the consignment. Benefit of doubt favored the appellant, resulting in setting aside duty demands and penalties for both bill of entries. Appeal allowed. en-us Fri, 02 May 2025 00:00:00 +0530 Fri, 20 Feb 2026 17:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770392 CESTAT Kolkata held that an importer cannot be penalized for mis-declaration when the foreign seller communicated a recall due to erroneous loading prior to goods examination and the importer relinquished ownership rights. The tribunal found no evidence that the importer had prior knowledge of the mis-declaration, as the foreign supplier admitted the mistake and the importer did not claim ownership of the consignment. Benefit of doubt favored the appellant, resulting in setting aside duty demands and penalties for both bill of entries. Appeal allowed. Case-Laws Customs Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770392