2020 (4) TMI 355

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..... 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 the appellant CHA having knowledge of its defect. The condition for imposition of penalty under Section 114AA are not met - Appeal allowed - decided in favor of appellant. - Custom Appeal No. .....

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..... Description of the goods as declared by the importer in the B.E. Quantity (in Kgs.) Assessable value as per B.E. (INR) 1. 0277/21.2.12 89 Carton Boxes no. 01 to 89 Cut Polished Glass Chatons-Mix Size Glass Chatons 22180 3373711 .....

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..... n Egypt , Brand, grade, specification which have relevance to the value were not declared in the invoice; Size-wise value of the goods was not declared in the invoice, whereas as per manufacture s price list the value of different size of glass chatons was varying and thus the importer mis-declared the value of the goods. 4. It appeared to Revenue that the appellant CHA have aided and abetted .....

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..... g penalty under Section 114AA, the appellant preferred appeal before the Commissioner (Appeals) on the ground that this appellant CHA had no role to play in the valuation. Further, the identity of the importer is established, he has appeared before the authority and in reply to the show cause notice have settled the dispute before the Settlement Commission. Further, it was urged that Section 114AA .....

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..... e been forged or falsified by the appellant or knowingly used by the appellant CHA having knowledge of its defect. In this view was the matter, I find that the condition for imposition of penalty under Section 114AA are not met. Accordingly, the appeal is allowed and the impugned order is set aside. The appellant is entitled for consequential benefit. (Dictated pronounced in open Court) - .....

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