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2010 (12) TMI 92 - CESTAT, MUMBAIAdvance licence - duty free clearance - goods declared as alloy steel round bars - The goods were examined, whereupon it was found that a part of the goods was non-alloy steel. - Mis declaration - Held that: - It was found that the declaration of the goods as alloy steel was not prejudicial to the Revenue. It is also a fact found by the Commissioner that the importer produced advance licences for duty-free clearance of both alloy steel and non-alloy steel. In the event of such clearance not being allowed, the importer was ready to use DEPB scrips. In any case, any intent to evade any dues to the Revenue was not attributed to the importer. Such being the position of the importer, the CHA can hardly be held to have indulged in any commission or omission in the nature of abetment so as to attract Section 112(a) of the Act.
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