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2017 (4) TMI 581 - CESTAT AHMEDABADSuppression and mis-declaration of value of goods - extended period of limitation - clearance of empty drums unit located in SEZ to DTA - the price at which appellant were selling the drums were higher than the price at which they were paying Customs duty - appellant case is that since the price was being fixed by the Custom and each Bill of Entry on clearance was approved by the Custom, there was no charge for suppression or misdeclaration, and extended period cannot be invoked on them - Held that: - Leaving column of invoice value blank, failure to mention invoice number and declaration is also suppression. In these circumstances, there is a clear case of suppression and misdeclaration and therefore, the extended period of limitation has been rightly invoked. Invocation of Section 28 of the CA, 1962 - Held that: - penalty has been rightly imposed as this is a clear case of suppression - option to pay penalty at the rate of 25% of duty has not been extended in the impugned order-in-original. The appellants would be given an option to pay penalty at the rate of 25% of duty subject to payment of entire amount of duty along with interest and the penalty within 30 days from the date of communication of this order. Imposition of penalties on buyers of materials - Held that: - when the buyers were aware of the actual price at which the goods were being assessed and also the actual price at which they were purchasing the goods, their connivance in the evasion of tax cannot be denied - penalty upheld. Imposition of penalties on Factory Manager, Commercial Manager and Logistic Officer - Held that: - it is apparent that the employees had nothing to gain from the practice. Though these employees were aware of the practice, their knowledge of any wrongdoing has not been brought out. In these circumstances, there is justification in imposing penalties on the employees - penalty withheld. Decided partly in favor of appellant.
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