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2015 (9) TMI 1135 - AT - CustomsImposition of penalty u/s 114A - MEPZ/SEZ unit - DTA clearance - appellant did not carry out sustained exports instead transferred about ₹ 1.62 crores worth of service to DTA without proper intimation to customs authorities and without payment of required duty - appellants cleared printed materials and chromatogram which are research papers are specifically covered under 49011010 of the CTA. Held that:- Appellant having been registered as MEPZ/SEZ unit are covered under rules and regulations of the MEPZ / Customs Rules and Regulations. Even if the goods are exempted the appellants should have followed the procedure for clearing the goods to DTA which apparently they have not done. The appellants have not filed any shipping bill and no intimation was given to the Department and no procedure prescribed for SEZ and customs notifications are followed. They have not only violated FTP regulations for which the Development Commissioner has imposed a penalty of ₹ 5 lakhs but they have also violated the procedure and rules prescribed under the Customs Act. There is enough evidence for imposing penalty under Section 112(a) of the Customs Act, 1962 - appellants are liable for penalty for contravening the procedures prescribed for clearance to DTA. Accordingly, we impose penalty of ₹ 1,00,000 each on the appellants in respect of their appeals. - Decided partly in favour of assessee.
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