No Penalties for Mis-declared 'Country of Origin'; Sections 111(d) & 111(m) Not Applicable, No Malicious Intent Found.

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....Mis-declaration of ‘country of origin’ of goods in the bills of entry - In the present case the appellant has not claimed any preferential rate of duty. After examining the provisions of Section 111(d) and 111(m), it is found that both the provisions are not applicable in the fact and circumstances of this case. Further, no mala fides has been brought on record on the part of appellant so as to impose penalties....