2026 (8) TMI 1622

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....l memo and written note, would go to show that appellant is engaged in the business of import and supply of scientific and laboratory testing instruments. It had placed an order with its German supplier M/s. Coesfeld for import of scientific equipments in respect of import of goods covered under invoice No. 541497 dated 26.02.2021, for an assessable value of Rs. 2,38,087/-. Appellant filed Bill of Entry No. 3184049 dated 17.03.2021, cleared the goods upon payment of customs duty amounting to Rs. 69,718/- after obtaining out of Charge on 19.03.2021/-. Upon opening of the consignment, appellant noticed that the shipment contained certain additional items which were not noted in the invoice, for which appellant contacted the supplier and ascer....

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....e appellant and instead of going with the directive issued for self-assessment-2011 by the CBIC under Chapter-I para 2.2 wherein it has been clearly directed to the field formation that penal provision would not be invoked in cases of bona-fide errors in self-assessment where mens rea or willful intention to evade duty or noncompliance of a condition cannot be proved, such a penalty has been imposed under Section 117 of the Customs Act. He further submitted that Section 114 penalties could have been imposed in case of such contravention of the provisions of Customs Act since express penalty provision has been provided under the Act but, in the instant case, even when going by the Department's allegations such importation of goods, though no....