Mere Omission not amounts to Mis Declaration, Penalty under Customs Act Not Imposable: CESTAT

The CESTAT ruled that a mere omission in a customs declaration does not amount to misdeclaration and, thus, does not warrant a penalty under the Customs Act. The tribunal emphasized that errors made without malicious intent should not be subject to harsh penalties, particularly when there is no deliberate attempt to deceive customs authorities. This judgment provides relief to businesses and individuals, reinforcing that penalties should be proportional and only applied in cases where clear intent to defraud is proven.