2020 (4) TMI 355

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....ppellant Shri Y. Singh, DR - for the respondent Anil Choudhary: The issue involved in this appeal is whether penalty have been rightly imposed of Rs. 10,000/- under Section 114AA of the Customs Act. 2. The brief facts of the case are that M/s R.A. Corporation (hereinafter referred to as "the importer") presented the following Bills of Entry in respect of import of goods at Air Cargo Co....

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....herefore, the said imported goods were seized by the officers of Customs. Further investigation revealed that the importer wilfully evaded the customs duty by mis-declaration of certain parameters in respect of the imported Glass Chaton, such as country of origin was declared as "U.A.E" whereas actually the goods were manufactured in "Egypt", Brand, grade, specification which have relevance to the....

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....ent of the declared values, along with proposal for confiscation and levy of additional duty approached the Settlement Commission, which have vide their Final Order No. F-1156/Cus/2012-SC(PB) dated 20.12.2012 settled the show cause notice and granted immunity from prosecution. 6. Being aggrieved with the order-in-original imposing penalty under Section 114AA, the appellant preferred appeal befo....

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.... the assistance of learned Authorised Representative for Revenue who has been heard and the records perused. 8. Having considered the facts on record and grounds of appeal, find that no case of connivance of the appellant CHA with the importer is made out. Further, no particular document is pointed out in the allegation which have been forged or falsified by the appellant or knowingly used by t....