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2016 (4) TMI 407 - AT - CustomsDemand of duty - Time barred - Denial of exemption under Notification No. 84/97-CUS dated 11/11/1997 - Import of goods for setting up of a co-generation power plant - Goods are not eligible for concession under the said notification as the certificates are not proper and genuine bearing forged signature of the competent officer - Held that:- on being informed by the Investigating Officer about forgery and illicit nature of import, OCIL deposited the full duty liability before even the adjudication of the case. The concession on the goods cannot be claimed based on forged documents irrespective of who is responsible for such forgery. Submission of such forged document for claiming exemption is a clear case of mis-statement. OCIL’s plea that they are not involved in the forgery and hence, there is no willful mis-statement on their part cannot be accepted in so far as the correct duty liability on the imported goods are concerned. Therefore, by referring Hon’ble Supreme Court’s decision in CC (Preventive) vs. Aafloat Textiles (I) P. Ltd. [2009 (2) TMI 75 - SUPREME COURT], since fraud was involved, in the eye of law such documents had no existence. Since the documents have been established to be forged or fake, obviously fraud was involved and that was sufficient to extend the period of limitation. Confiscation of goods in lieu of redemption fine - Impugned goods were neither seized nor released on provisional basis in terms of bond executed by the importer - Held that:- No redemption fine can be imposed in the above situation. Hence, imposition of redemption fine on the goods which were never available for confiscation is not legally sustainable. Imposition of penalty - Section 112 of the Customs Act - Goods liable for confiscation in view of irregular claim for exemption - Held that:- while the goods were found to be not eligible for concession, in view of forged certificate, the role of the importer has to be seen in the factual context. Since, wrong claim of exemption will attract provisions for confiscation of goods, penalty under Section 112 will get attracted on OCIL. Imposition of penalty - Section 112(a) & 114A of the Customs Act - Held that:- act of collusion, willful mis-statement or mis-representation are not proven so the penalty under Section 114A cannot be imposed on the importer (OCIL). ICICI Bank Ltd as are not involved in the act of forgery and have not knowingly abetted any illegal act and hence are not liable for penalty under Section 112. - Appeals disposed of
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