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2015 (2) TMI 1083 - AT - CustomsPenalty u/s 112(a) on courier agency - Failure to inform that the goods are second hand - Confiscation of goods - Held that:- Appellant is absent, inspite of several opportunities given, and accordingly the appeal is being disposed of after hearing the Ld. AR and perusing the records. This Tribunal finds no case of mis-declaration by the courier, as it is evident on the face of the document the invoice and courier shipment airway bill that the import in question is made for repairs and thereafter for sending back. These documents are annexed to the bill of entry at the time of clearance. As such the authorities below are in error in holding that a case of mis-declaration and suppression is made out against the appellant courier agency. Further SO2 Analyser is a capital goods under para 9.12 of FTP, which includes ‘instrument for testing, research, quality on pollution control' - Courier agency is entitled to refund of pre-deposit made during the investigation or pending of proceedings. - Decided in favour of appellant.
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