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2015 (10) TMI 495 - AT - CustomsImproper importation of goods Purchase of POY without payment Demand of Duty Goods of Assesse were seized by Customs Officer and after thorough investigation, it was found that assesse was indulged in purchase of POY without payment of customs duty, without cover of proper document Show cause notice was issued proposing to confiscate seized goods and to demand customs duty Held that:- Assesse had not placed any documents that they received goods from brokers except statements So confiscation of seized goods was justified and consequent demand of duty on provisional release of goods was liable to be upheld Authorised Signatory of M/s Shabnam stated that they have cleared quantity of 7200 imported POY to assesse without payment of duty Hence, confiscation of goods and demand of duty were also liable to be upheld There was no material available to impose penalty on brokers as they had no knowledge that goods were liable for confiscation Taking into account overall facts and circumstances, Director and partner of Assesse-company and M/s Shabnam required to be waived Demand of duty upheld except demand of Anti Dumping Duty Confiscation of goods upheld and redemption fine reduced Decided against Assesses.
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