TaxTMI 
TaxTMI 
2017 (5) TMI 1230
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....irlines against demand of duty, imposition of penalty and redemption fine. 2. Shri PV Kulkarni, Assistant General Manager of the appellants argued that the appellant had imported certain goods which were sought to be cleared as per the import invoice of goods received by them from the supplier. However, later it was noticed that there was another invoice of the supplier of the goods in respect of....
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....his issue. 3. Learned AR argued that it was only on examination by the Revenue that the excess goods were detected and the appellants only thereafter came up with the argument that there was another invoice which was not received at the material time. 4. I have considered the rival submissions. The contention of the importer is that the importer had filed Bill of Entry as per the invoice receive....
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....due to some mis-communication between them and their suppliers. I find that the appellants are a Public Sector Undertakings and in the facts of the case no clear cut suppression or mis-declaration with intention to evade duty is established. In the facts of the case it is quite likely that the episode resulted due to simple mis-communication. However, Section 111 does not require an intention to e....