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2015 (4) TMI 519 - AT - CustomsPenalty u/s 112 - Penalty on partner - Misdeclaration of goods - Held that:- there was doubt and confusion not only by the importer but also with the department. That is why the matter was referred for the clarification of DGFT and DGFT has clarified what is the dried garlic and garlic other than dried garlic. The identical issue came up before the Larger Bench of the Tribunal in the case of DAB Exports (2004 (3) TMI 103 - CESTAT, NEW DELHI), wherein the Larger Bench referring the Apex Court judgment in case[2007 (1) TMI 4 - SUPREME COURT OF INDIA] Suchitra Components Ltd has held that very circular dated 17/9/1999 is prospective and not retrospective therefore whatever goods imported prior to issuance of this Circular was held to be legal. Therefore in the present case also the import was made prior to issuance of circular i.e. on 3/8/1999. In the present case imposition of penalty on the partner and in the case of partnership firm, wherein confiscation of goods were ordered, the appeal of the partnership firm was allowed in previous order. Since a main proceeding against partnership firm has been dropped the penalty on partner cannot be sustained. - Decided in favour of assessee.
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