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2014 (11) TMI 910 - CESTAT BANGALOREBenefit of exemption under Notification No.12/2012-Cus. (Sl. No.359) - Confiscation of goods - Redemption fine - Smuggling of goods - Held that:- Prima facie when the ship and tug and rig were brought and rig was handed over for repair an into bond bill of entry must have been filed. Similarly in the case of tug, before utilizing the same in Indian waters, a bill of entry must have been filed. Therefore in both cases, it can be said that the goods have acquired the characteristics of smuggled goods even though it cannot be said that appellants have intentionally and deliberately resorted to evasion of duty and violation of procedure in view of the fact that there were entries in IGM even though not in appropriate column. At the time of importation, non-filing of bill of entry can be said to be a procedural error and for this reason, when the appellant is eligible for the exemption available otherwise which is a substantial benefit, it may not be correct to deny the entire benefit when we know that appellants are eligible for the same. Needless to say since the rig and the tug have acquired the characteristics of smuggled goods, they are liable for confiscation and penalty is imposable on the concerned importer thereof, but duty demand is a different proposition. The bank guarantee for ₹ 3.5 crores executed by the appellants if kept alive during the pendency of appeal, would be sufficient for hearing the appeal. - Learned counsel agrees to keep the bank guarantee alive during the pendency of appeal. - Stay granted.
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