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2016 (5) TMI 1193 - AT - CustomsConfiscation in lieu of redemption fine and imposition of penalty - Section 114A of the Customs Act, 1962 - Mis-declaration of description of imported goods - Zinc Ash” as “Zinc Dross” - No intention to evade duty - Held that:- the goods imported are Zinc Ash and not Zinc Dross. Therefore, mis-declaration of the description of the goods and non-eligibility for import of the goods under the advance licence mentioned in the Bill of Entry is established. Therefore, we do not find any reason to interfere with the impugned order of the Commissioner of Customs, Kandla. However, we do find that the Adjudicating authority has not extended the benefit of 25% penalty, which the appellants are eligible for as per Section 114A of the Customs Act, 1962. The Appellants are eligible for the same even at the appellate stage as per the decision of the Hon’ble Gujrat High Court in the case of CCE Vs Harish Silk Mills [2010 (2) TMI 494 - GUJARAT HIGH COURT] and CCE Vs G.P.Presstress Concrete Works [2012 (8) TMI 933 - GUJARAT HIGH COURT]. We, therefore, extend the said benefit to the Appellants subject to fulfillment of conditions thereof. The impugned order is upheld with the above modification. - Decided partly in favour of appellant
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