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2015 (10) TMI 761 - HC - CustomsMis-declaration of country of origin - levy of penalty where no duty is payable - Re-import - Export goods were rejected by the foreign buyer - after examining the goods, the department came to the conclusion that the goods covered by the bill of entry were the same as those exported under the four shipping bills. - Held That:- exemption in terms of Notification No.94/96-Cus - No dispute arise about the fact that goods in question were not dutiable goods, by virtue of the exemption notification - since no duty is payable, no penalty can be imposed – Tribunal followed the express language of Section 112(a)(ii) - Found no merits in the appeal hence dismissed – Decision as made in case of Associated Cement Companies Ltd., v. Commissioner of Customs [2001 (1) TMI 248 - Supreme Court of India] – Decided against the Appellant.
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