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2017 (4) TMI 485 - AT - CustomsProvisional release of seized cargo - change in route - The change in route was attributed to bad weather the ship experienced in Karachi - the appellants were the charterers and shipping agents of the vessel - Held that: - It is the apparent that by the action of coming forward and taking responsibility of the impugned goods and seeking provisional release of the said goods, the appellant have stepped into the shows of the importer - appellant had admitted in the bond that the goods belong to the obligators. It is apparent that from the language of the said the appellant have claimed that the goods belong to them and therefore they have come forward to get the provisional release of the same. Thus, the appellants are clearly importers in terms of the definition appearing in the Customs Act. The SCN also alleges that the goods cleared at Mumbai were not the same is the goods which were seized by the customs. The impugned order fails to deal with the issue and to categorical state if the goods were later on imported into India or not. The impugned order is silent on that aspect. In view of above, the demand of duty is set-aside and the matter is remanded for decision on facts regarding the re-import of goods and the duty liability of the appellant. Penalty - Held that: - The SCN does not even alleged any convenience or knowledge about the misdeclaration on the part of said shipping agent. In absence of the knowledge the penalty of ₹ 5,00,000/- appears excessive - penalty reduced to ₹ 5,000/- only. Part matter on remand - part matter decided in favor of assessee.
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