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2019 (7) TMI 1987 - CESTAT MUMBAIProvisional release of confiscated goods - Benefit of Notification No. 84/97-Cus.dated 11.11.97 as amended which were assessed provisionally and the assessment should not be finalized accordingly - manner in which the project implementing authority certificate, which is the basis for claiming and allowing the benefit of exemption, has been countersigned - recovery of Customs Duty alongwith interest and penalty - HELD THAT:- Investigations conducted by DRI, establish beyond an iota of doubt that the signatures on the certificates submitted by the importer at the time of importation were forged. The Commissioner found these signatures as forged and has proceeded against the importers and all others concerned with importation - there is no dispute about the finding recorded by the Commissioner that the certificates produced before the Customs Authority for clearance of the goods at time of importation were having counter signatures which were forged. From the wording of the Notification, it is abundantly clear that the Joint Secretary, countersigning the certificate certifies the same thing which has been stated by the executive head. The certificate produced, continues to be the one which has been given by the executive head of Project Implementing Authority. Hence even after countersignature by the Joint Secretary, it cannot be said to be the certificate issued by him, but is only certifying the authenticity of the certificate issued. Penalty - HELD THAT:- Appellant 2 had acted under a bonafide belief, and the charge of negligence cannot be upheld this decision of tribunal cannot be applied to the facts of present case. Thus, the penalty imposed on Appellant 2 under Section 112 (a) cannot be sustained. The appeals filed by Appellant 1 and Appellant 2 against the impugned order allowed.
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