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2015 (4) TMI 235 - HC - CustomsMisdeclaration of goods - goods declared as Hot mix plant Batch type - On examination it was found that goods were only components of complete hot mix plant and not a complete hot mix plant - denial of exemption from duty in terms of Notification No.17/2001-Cus. - Imposition of penalty - Held that:- On examination of the imported goods, import documents and the correspondences between the respondent/importer, the supplier and the local representative, the Commissioner came to the conclusion that the importer misdeclared the goods. Further, it is admitted by the respondent/importer that the goods imported are certain components of the hot mix plant and not a complete plant. Since the respondent has misdeclared the goods as hot mix plant, the Commissioner came to the conclusion to confiscate the goods. Once confiscation is ordered, penalty is automatic. As the respondent/importer had admitted the position and their evidence is also very clear stating that they had imported only parts of hot mix plant and not entire plant, the above-said decision in the case of IVRCL (supra) does not apply to the facts of the present case. Further, the correspondences between the respondent/importer, the supplier and the local representative clearly show that the importer was aware that the goods were only components and not entire plant. - Following decision of Commissioner of Customs (AIR), Chennai V. A.P.Pinherio reported in [2014 (12) TMI 610 - MADRAS HIGH COURT] - Decided in favour of Revenue.
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