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2015 (9) TMI 241 - AT - CustomsDenial of benefit of notification Confiscation of goods and imposition of redemption fine and penalty Appellant filed bill of entry declaring products as Hot Rolled Non Alloy Steel Cut Steel Sheets/Plates under CTH 7208 and claimed benefit of Notification No. 21/2002-Cus Benefit of notification was denied treating goods as defective/seconds and consequently goods were confiscated and redemption fine was imposed Held that:- settled legal position that admissions made before Custom Officer is admissible evidence in proceedings undertaken under Customs Act Having admitted that goods under importation were defective and also having paid duty without any protest, appellant cannot turn around now and say that goods are prime and not defective Survey report also indicates that goods were heavily rusted and they were not prime quality Provisions of Section 111(m) are clearly attracted and confiscation of goods upheld Redemption fine is imposed to wipe out profit margin which appellant would have made in case appellant had been able to clear goods on basis of declaration Appellant had sold goods at below cost and has not made any profit in transaction In these circumstances, no justification for imposition of redemption fine. For imposition of penalty under Section 114A, there should be collusion or any wilful misstatement or suppression of facts on part of importer Revenue has not led any evidence to show that any of these elements are present There is no admission of any suppression or wilful misstatement of facts in statement given by Partner of appellant firm Therefore, charge of collusion, wilful misstatement or suppression of facts is not established Therefore, provisions of Section 114A are not attracted and accordingly, set aside Therefore demand of duty confirmed, redemption fine and penalty set aside Decided partially in favour of Assesse.
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