No Penalty for Importer: Section 114A Waiver and Section 111(o) Redemption Granted Due to Technical Issues, No Intent to Evade.

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....Waiver of Penalty u/s 114A - redemption find u/s 111(o) - goods have been imported by the respondent by claiming benefit of duty exemption to re-export which they tried their level best but not done due to some technical issues - there is no collusion and wilful mis-statement or suppression of fact or “Mens rea” to evade payment of duty - no penalty and the confiscation....