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2015 (2) TMI 914 - AT - CustomsWaiver of penalty - Benefit under DFIA scheme announced in Foreign Trade Policy - License on the basis of exports - Dispute in export quantity - Held that:- The Applicant are claiming benefit under DFIA scheme on the basis of exports made by them against various shipping bills recorded as above. It is the contention of the Revenue that applying the norms, the quantity claimed to have been exported by the Applicants are incorrect. Hence, the benefit under DFIA Scheme cannot flow from the said exports. Whereas, the contention of the Applicants on the other hand is that the licensing authority, namely Directorate General of Foreign Trade has even though initially through their letter dated 12.12.2006 disputed the fact of export of the said goods, but later on scrutiny and verification closed the case against the Applicants, and in support they have placed letters issued by the DGFT in respective Appeals. Also, both sides agree that the benefit out of the said export is yet to be availed by the Applicants, a fact not disputed by the Revenue. Therefore, at this stage, we are of the view that confirmation of penalty against the Applicants may not sound well. Their involvement and violation of the provisions of Customs Act would be examined only after necessary confirmation received from DGFT by the Customs department which would be considered at the time of disposal of the Appeals. At this stage we are of the opinion that the Applicants could able to make out a prima facie case for waiver of penalty imposed against each of them. Consequently pre-deposit of penalty against each of the Applicants is waived and its recovery stayed during pendency of the appeal. Decided in favour of appellants.
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