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2014 (9) TMI 326 - HC - CustomsConfiscation of goods - redemption fine and penalty - mens rea - import of prohibited items - R-22 refrigerant gas, which is an ozone depleting substance - principles of natural justice - Adjudicating Authority held that the imported item was nothing but R-22 refrigerant gas, consequently, proceedings were initiated for misdeclaration on the imported prohibited item - Held that:- The Customs, Excise and Service Tax Appellate Tribunal looked into letters as well as the DRI officials’ inspection report and the statement recorded and ultimately came to the conclusion that there was no straight jacket formula to allow cross-examination in all the cases, consequently, there was no violation of principles of natural justice. - Decided against the assessee. The reasons given for misdeclaration were rightly rejected by the Revenue stating that if the misdeclaration had not been detected by the Department, the assessee would have defrauded the Government in succeeding the import of the restricted item apart from defrauding the Government of its due huge revenue. It cannot be accepted that on the mere score of re-export of the prohibited goods, no redemption fine was payable under Section 125 of the Customs Act. Prayer for reduction in fine and penalty - Held that:- As to the imposition of fine on the assessee as well as the penalty levied on the Directors of M/s. CMTPL, we do not find there exists any good ground justifying any reduction, particularly, in the context of the statement made by the Directors indicating the awareness of import of R-22 refrigerant gas and the goods imported were misdeclared on the quantity as well as on the value assigned to them. - Decided against the assessee.
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