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2015 (12) TMI 860 - AT - CustomsLevy of penalty - 100% EOU erroneously availed the Benefit of Notification No.52/2003-Cus. dt. 31/03/2003 - Held that:- There is no contravention by the respondents inasmuch as claiming of an exemption notification at the time of import of the goods cannot be held to be with any mala fides. If the notification was not available to the respondents, the Customs officer was within his right to deny the same at the time of import itself. However the respondents were allowed to clear the goods under the claim of notification. As such, we find force in the reasoning of the Commissioner that it is not a case of any mala fide requiring confiscation of goods or imposing any penalties. - Decided against Revenue.
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