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2013 (9) TMI 547 - AT - CustomsShortage found in re-warehousing of the imported goods - Respondents are 100% EOU and having central excise registration for manufacture and also holing a Private Bonded Warehouse Licence under Section 58 of the Customs Act, 1962 - Imported goods have been re-warehoused at the Private Bonded Warehouse of the respondents and on physical verification of the said goods by the JRO, it was noticed that the goods were found short and accordingly re-warehousing certificate were submitted to ICD, Dashrath – Held that:- Imported goods were Brass Scrap as against declared item Brass Dross - Sufficient evidence was brought on record by the appellants to show that it was mistake on the part of the supplier in sending the wrong goods which would clearly show that there was no intention on the part of the appellants. Not only the suppliers have admitted their mistake, but also they compensated the appellants for discrepancies - Nothing incriminating evidence was found against the appellants to implicate their involvement in importing the goods other than declared - Contention of the Department that supplier has been obliging in sending Brass Scrap in the guise of Brass Dross to various importers cannot be taken as decisive factor to penalise the appellants in the absence of their involvement or connivance with Exporters in importing such wrong goods. Further, appellants have given sufficient evidences to show that the overseas supplier have loaded short quantity which also admitted by the overseas supplier. On basis of the same the quantity actual re-warehoused - There was no intention on the part of the appellants the overseas suppliers have admitted their mistake. No incriminating evidence was found against the appellants to implicate their involvement in importing the short quantity. Therefore, appellants cannot be penalised in absence of their involvement or connivance with exporters in importing such short quantity. Revenue authorities have not challenged the final assessment of bill of entry No.913. If that be so, the findings recorded by the first appellate authority and following the law as has been laid down by this Tribunal in the case of Jalanchand Mangilal vs Collector of Customs [1991 (7) TMI 229 - CEGAT, NEW DELHI] is correct, as the ratio of the decision squarely covers the issue in favour of the assessee
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