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2015 (1) TMI 711 - AT - CustomsConfiscation of goods - Redemption fine - imposition of penalty for violation of Section 111(m) - Held that:- Appellant imported a consignment of 500MT of 2- Ethyl Hexanol but a quantity of 15.160 MTs was received in excess in the shore tanks. Appellant filed a post B/E and paid the differential duty also. Adjudicating authority in Para 4.3 and 4.4 of the Adjudication order dated 09.10.2013 has recorded that appellant is a regular importer and has also paid duty on 515.160 MTs. It was also recorded that there is no ‘modus’ involved in the import and that there could be a variation between the weight based on volume calculation and actual delivery of Cargo. Once it is held that weight of the cargo of the nature imported is liable to vary it is not coming out from the records, as to why 1% difference is condonable and 3% is not condonable. Appellant never knew that there could be any quantity in excess of what is available in the import documents and what was ordered. It is not a case for confiscation of imported goods and imposition of redemption fine. - Decided in favour of assesse.
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