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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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