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2017 (9) TMI 1212 - AT - CustomsBenefit of N/N. 153/94-Cus dated 13.07.1994 - violation of condition of notification - goods of foreign origin imported for repairs and return - provisional release of the said seized grabs - Held that: - it appears that the appellant though substantially complied with the conditions of the N/N. 153/94-Cus dated 13.07.1994, they have been negligent in not giving a specific declaration at the time of unloading of subject goods that they were for Repairs and Return - Tribunal's decision in the case of Commissioner of Central Excise, Chandigarh vs. JCT Electronics Ltd. [2009 (11) TMI 727 - CESTAT NEW DELHI] and Hon’ble Gujarat High Courts decision in the case of IFFCO Ltd. Vs. UOI [1991 (6) TMI 84 - HIGH COURT OF GUJARAT], where it was held that the subject goods namely two grabs are eligible for benefit of the said N/N. 153/94 - There is no dispute about the identity of the subject goods which have already been re-exported and for which the appellant had given required bond undertaking as specified in the said Notification. There are clear procedural contraventions of the customs law and the rules made thereunder by the appellant in case of the subject goods. Therefore, the appellant is liable for the penalty u/s 112 (a) of the Customs Act, 1962 Considering overall facts including the negligence and consequential contravention of customs law, which is in the nature of contravention a penalty of ₹ 2,45,145/- is imposed u/s 112 (a) of the Customs Act, 1962. Appeal allowed - decided partly in favor of appellant.
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