No Penalty for Cotton Import u/s 114AA: Lack of Evidence on Intentional Use of False Information.

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....Levy of penalty u/s 114AA of the Customs Act, 1962 - First PSC which directed for deportation/destruction of the imported cotton but 2nd PSC same issuing authority has remarked differently and cleared the cotton for home consumption - unless it is proved that the person to be penalized has knowingly or intentionally implicated himself in use of false and incorrect materials, there can be no justification for penalty under this Section....