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2016 (9) TMI 26 - AT - CustomsDemand of duty – imposition of penalty under section 112 and 117 of the Customs Act, 1962 – import of various broadcasting equipment vide Bill of Entry 03.07.2010 – exemption Notification No. 13/2010-Cus dated 19.02.010 – Held that: - the goods have been imported for Commonwealth Games, 2010 and the importer name is specifically mentioned as “Doordarshan - Prasar Bharti/ Shaf Broadcast for Commonwealth Games, 2010”, New Delhi, thus, benefit of notification available. Further, there is no allegation of any misuse or diversion of the impugned goods for other then intended purpose. It is also recorded that all the goods imported, duty free in terms of the said notification, have been, in fact, exported out of country within the stipulated period of the said notification. Bill of entry needs to be amended to find out the position of appellant as the importer of goods - appeal allowed – duty and penalty not to be imposed – decided in favor of appellant.
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