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2013 (8) TMI 101 - AT - CustomsExport obligation - Value Based Advance Licenses - import without payment of customs duty - Notification No.203/92-Cus - Amnesty Scheme - whether the appellant is to be punished by demanding a high amount for his default by adopting the method suggested by Revenue or by demanding minimum possible amount by adopting the method adopted by appellant. - confiscation of the goods under section 111(o) of Customs Act 1962 and penalty on the importer under section 112(a) and 114(a) of Customs Act, 1962. - Held that:- if the appellants had paid about Rs.5 lakhs more as on 31.1.97,their entire liability under the 14 licences could have been discharged but for the issue that interest was paid through RG-23A account rather than through cash. The wording of the amnesty scheme was not very explicit that interest could not be paid by reversal of credit. When the payments were reported to the jurisdictional officers they did not take any immediate objection to such payment but took objection almost after six months. Immediately the appellants responded by paying the amount in cash. In such factual matrix non-payment of interest through cash is not a ground to deny the benefit of the amnesty scheme. In fact such issue is not raised in the impugned order because it is seen that payments made in respect of 12 licenses have been accepted for qualifying for amnesty. Once the High Court has ordered that amnesty scheme is to be extended considering each licence on a case to case basis, it is for the appellant to appropriate the payments made by them towards the liability under each licence. The Hon. High Court has not ordered any particular order in which licenses have to be considered for eligibility for amnesty. There is no undue benefit that is being granted to the appellant by following the method suggested by the appellant. Such method is not against any of the conditions of the amnesty scheme or order of Hon. Madras High Court. We do not find any legal backing for the argument of Revenue that the licences have to be first arranged in the chronological order and then appropriations of amounts paid prior to 31-01-1997 are to be made. The date of the licence by itself may not decide chronology but the date of import of the goods may be more relevant. But it is not as if only one import was made against any particular licence. In such a complicated situation, the rationale adopted by Revenue of arranging the licences according to the date of the licence has no logical support not to talk of legal support. It only results in a much higher liability to the appellant for a small default of about Rs.5 lakhs. Such approach is not warranted in the facts and circumstances of the case. - Decided in favor of assessee.
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