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2013 (10) TMI 121 - CESTAT NEW DELHIImported Goods – Restricted Category as per Notification No.53/2009 – Confiscation of Goods u/s 111(d) – Penalty u/s 112(a) - The Commissioner had rightly confiscated the goods as the importer could not produce WPC licence or any permission from the DGFT - the appellant fairly agreed that due to change in the circumstances, they could not get WPC licence - However, they have already paid customs duty of Rs.22 lakhs and now they wanted to re-export the goods which were already allowed by the Commissioner - However, they have contended that imposition of redemption fine was on the higher side and requested to reduce it after considering the amount already deposited as sufficient deposit for the purpose of hearing the appeal. CHA had failed to discharge the obligatory duty as set out in the sub-regulation (b) of Regulation 20 of CHALR - They have rendered themselves liable for penal action in terms of section 112 (a) and section 117 of Customs Act. No malafide had been reflected upon on the part of the appellant - However, it was fact that the licence was required for importation of the goods and these goods were restricted under import and export policy - Even if there was no malafide, the goods were liable for confiscation and imposition of penalty, if no licence was produced or non permission from the DGFT - Similarly, CHA can also not get exoneration for his acts - However, in view of the stand already taken in respect of mens rea, ends of justice shall be met if penalty on CHA was reduced.
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