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2012 (4) TMI 70 - HC - CustomsRe-export of consignment – goods imported did not match and tally with the description of the goods mentioned in the bill of entry/invoices - petitioner paid the custom duty on default goods -fault and negligence of the consolidator - petitioner's consignment had been sent to Taiwan and the consignment that was meant for Element Fix Ltd., Taiwan had been sent to India instead – permission asked to re-export the consignment - granted permission after 22 months levying a penalty of Rs.10,000/ - petitioner claimed refund or drawback being 98% of the customs duty paid by them – AO rejected the refund claim goods were not entered for re-export within two years from the date of payment of customs duty – Held that :- the custom authorities took their own time to grant permission to re-export - permission for re-export was granted on 1st May, 2007, though the request was made on 30th June, 2005 - the lapses and default have been on the part of the Respondents - present case would be covered under Section 154 of the Act as it is a case of errors arising out of incidental slip or omission - The petitioner has been made to go through several proceedings, furnish NOC, etc - penalty imposed is quashed allowing a refund along with interest @ 10% per annum w.e.f. 1st January, 2008 till payment is made - respondents will pay costs of the present proceedings which are assessed at Rs.10,000/- within 2 months of order.
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