Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]
The bench observed that wrong mentioning of country of origin would not amount to misdeclaration unless men rea is proved
By Amal Michael - On March 2, 2024 8:00 am - 2 mins read
A single member bench of CESTAT ( Customs Excise & Service Tax Appellate Tribunal ) has held that the wrong mentioning of country of origin would not amount to misdeclaration unless men rea is proved. The bench held that detailed findings in relation to failure on the part of Revenue to either prove that goods…
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