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2015 (10) TMI 604 - AT - CustomsProcurement of goods without valid documents – Confiscation of goods – Show cause notice was issued and Adjudicating Authority confiscated seized imported goods and imposed duties and penalty as goods were procured without payment of duty and valid documents – Appellant challenges order of confiscation on grounds that seized goods were not prohibited goods – Held that:- appellants had not disputed receipt of imported POY without any documents – Hence, demand of interest under Section 28AB of Act is justified – Admittedly, appellants received imported POY, without any documents in violation of various provisions under Import/Export Exim Policy and Customs Act therefore confiscation of goods is justified – Appellant-firm has already paid duty during investigation and there is no sufficient materials available on record for imposition of penalty on partners of both firms – Therefore impugned order is modified in so far as demand of duty alongwith interest upheld, penalty and redemption fines imposed are reduced – Decided partly in favour of Assesse.
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