https://www.taxtmi.com/caselaws?id=47543 The High Court dismissed the appeal, agreeing with the Tribunal's decision to set aside the Commissioner's Order-in-Original, which had found the importer guilty of willful misdeclaration under the Customs Act. The court concluded there was no willful misdeclaration or suppression of facts, as the goods were correctly declared, and the wrong notification for exemption did not constitute misdeclaration. Consequently, no penalty under Section 114A was imposed, and no costs were awarded. en-us Thu, 22 Sep 2005 00:00:00 +0530 Tue, 02 Apr 2024 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47543 The High Court dismissed the appeal, agreeing with the Tribunal's decision to set aside the Commissioner's Order-in-Original, which had found the importer guilty of willful misdeclaration under the Customs Act. The court concluded there was no willful misdeclaration or suppression of facts, as the goods were correctly declared, and the wrong notification for exemption did not constitute misdeclaration. Consequently, no penalty under Section 114A was imposed, and no costs were awarded. Case-Laws Customs Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47543