Appellant produced wrong 'Country-of-Origin' certificate to ...

Appellant's wrong 'Country-of-Origin' certificate led to duty, interest & reduced penalty. Notification benefit claim rejected. Penalty upheld for firm, set aside for proprietor.

Case Laws Customs

August 1, 2024

Appellant produced wrong 'Country-of-Origin' certificate to claim notification benefit, amounting to mis-declaration and suppression of facts. Duty along with interest and reduced penalty u/s 114A paid. Claim for notification benefit at appellate stage rejected as certificates to be produced at clearance time. Levy of penalty u/s 114A and 114AA upheld, as both independent, but penalty under 114AA on proprietor set aside, as proprietor and firm being one entity, cannot be penalized twice for same offence. Impugned order modified, appeal partially allowed.

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Appellant produced wrong 'Country-of-Origin' certificate to ...

Appellant's wrong 'Country-of-Origin' certificate led to duty, interest & reduced penalty. Notification benefit claim rejected. Penalty upheld for firm, set aside for proprietor.

Case Laws Customs

August 1, 2024

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