Total Tax
Dues" should not be treated as substantially false
declaration and why the same should not to be
rejected in terms of Section ... Total Tax Dues" is to be treated as
substantially false declaration and the same is be rejected
under the provisions of Section
proving that the appellant had
intentionally or knowingly made any false declaration or statement is
cast on Revenue which has not been discharged hence ... which was false or incorrect for export of goods. Since the
role of the appellant was in knowingly using false / incorrect declaration
for the improper
signed, used (or caused to be made, signed or
used) a false declaration, statement or document in the
transaction for the purpose of the Customs ... signs, uses or causes to be made, signed
or used a false declaration may be penalised. Nothing in this
section says that such a person
Deputy Commissioner,
Central Excise, Division-V, Ghaziabad was substantially
false, therefore I reject the said declaration and order
to withdraw the immunity granted ... file VCES declaration for the above
referred period. Also as the declaration as per investigations
undertaken by revenue was substantially false the same was
liable
Section 114AA by
knowingly and intentionally mis-declaring and giving false
declaration which has resulted in confiscation of goods. Therefore,
the Commissioner was right
provisions of
Customs Act, 1962 and has failed to ensure that his declaration I
relation to the impugned goods is true and correct. Having violated ... with regard to importer having intentionally signed
or used any declaration which is false or incorrect for imposing under
section 114AA of the Customs
Section 114AA by
knowingly and intentionally mis-declaring and giving false
declaration which has resulted in confiscation of goods. Therefore,
the Commissioner was right
Shinu T M vs Cochin-Cus on 18 November, 2024
C/22060, 22042, 22043/2015
liable for penalty under Section 112(a)(i) ibid. For the
false declaration given by him, he is also liable to penal action
under Section ... liable for penalty
under section 112(a)(i) ibid. For their false declaration, they are
also liable to penalty under Section 114AA of the Customs
Vibgyor Info Pvt Ltd vs Ce & Cgst Lucknow on 9 August, 2024
CUSTOMS, EXCISE
