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2013 (9) TMI 320 - AT - CustomsConfiscation - Removal of Goods – The Customs Department on receipt of information that certain imported goods which were not yet examined by the Customs officers were also removed by the appellant, visited the Vadinar port and conducted further enquiry into the matter. On completion of enquiry and investigation, it was noticed that one of the imported item Coker Fractionator was removed from the Customs area without examination and without obtaining any order under Section 47 of Customs Act, 1962. - Held that:- The removal of Coker Fractionator from the Customs area by the assesse was inadvertent error and mistake - It was also to be noted that the said Coker Fractionator could not be considered as dutiable goods in order to be liable for confiscation under Section 111(j) of Customs Act, 1962, as the assesse had discharged the assessed duty liability on the complete 64 packages imported by them, before unloading. Following ASSOCIATED CEMENT COMPANIES LTD. Versus CC [2001 (1) TMI 248 - Supreme court of India] - During the material period, finished leather attracted duty at specified rate under the tariff but Exemption Notification No. 21/2002-Cus. (as amended) granted full exemption from payment of duty thereon - during that period, the Revenue was not entitled to charge any duty on the goods - Where duty was not so chargeable, the goods were said to be not chargeable to duty and, by virtue of the above definition, they were not dutiable goods - Where the goods were not dutiable, the penalty u/s 112(a)(ii) of the Customs Act was not liable to be imposed on the importer of the goods - order to the extent it was in challenge was liable to be set aside - Decided in favor of assesse.
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