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2016 (6) TMI 444 - AT - CustomsBenefit of penalty at reduced rate - Non payment of appropriate Customs Duty - DTA clearance - goods were imported against Duty Free Credit entitlement Certificate - Held that:- We find that undisputedly the appellant had imported inputs duty free packed in MS barrels availing the benefit of Notification No.53/2003Cus. Dt.31.03.2003; but failed to pay appropriate duty on the MS Barrels when cleared to Domestic Tariff Area. Since the appellant has failed to establish that MS Barrels are not capable of further use/ repeated use, therefore, appropriate Customs duty ought to have been paid on its clearances to Domestic Tariff Area. Therefore, we do not find merit in the contention of the ld. Advocate for the appellant that duty is not payable on these MS barrels. However, we find force in the submission of the ld. Advocate to the extent that the Appellant are eligible to pay 25% of penalty subject to fulfilment of conditions laid down under the provisions of Section 114A of Customs Act, 1962, in view of the principle of law laid down by Hon'ble Gujarat High Court in G.P. Presstress Concrete Works case (2012 (8) TMI 933 - GUJARAT HIGH COURT ) as such an option has not been extended to the Appellant by both the authorities below.
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