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2011 (4) TMI 669 - AT - CustomsDuty liability - Shortage of the quantity of 7469 kgs. of CCL imported by availing the benefit of Notification No.25/99(Cus) read with Customs (Import of Goods on Concessional rate of duty for manufacture of Excisable goods) Rules, 1996 - Appellant is not able to prove their case - As per the said Customs Rules, it is mandated that the appellant should and maintain the stock registers of the goods imported at concessional rate of duty for the use in his factory - In the absence of any such evidence that the said short found quantity was in fact used by the appellant in his factory premises for the purpose of manufacture - Decided against the assessee. As regards the penalty imposed on the Managing Partner of RRE u/s 112(a) - Find that he was the person who was looking after the day-to-day affairs of the company, he should have been more diligent to check and counter-check the stock position in his factory premises - Due to his non-effective supervision, there was a shortage of 7469 kgs. of CCL which were imported under concessional rate of duty - Hence,uphold the penalty on the Managing Partner. Demand - Misdeclared the description and value of the goods - there is no evidence that the said declaration of description was incorrect or mis-declared as there is no chemical examiner's report of the drawn sample, if any - if an expert opinion indicates that the sample of imported goods on visual inspection is of sub-standard and there being no contrary evidence from any other expert or chemical examiner, we concur with the findings in the impugned order - In the absence of any evidence to indicate that the goods which were imported and cleared during the material period were not rejects but were of prime quality - Decided in favour of assessee.
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