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2018 (1) TMI 1224 - AT - CustomsClandestine removal - clearance of Soda Ash - It was alleged that while clearing such duty-free soda ash to various parties, appellant had raised invoices showing that such clearances are made out of duty paid soda ash - Held that: - there is merit in the appellants prayer that the quantity of duty-free imported soda ash that would require differential customs duty to be paid thereon on account of their having been removed from the factory, will then have to be calculated after taking into account all such receipts of soda ash from different sources and total removals to arrive at the net removal from the factory - it is proper to remand the matter back to the adjudicating authority for denovo consideration and to arrive at the net quantity of duty free imported soda ash that may have been removed outside the factory for the limited purpose of calculation of net duty and without liability. Penalty - Held that: - while differential customs duty will definitely accrue in respect of the quantities of duty-free imported soda ash that may have been removed in violation of import conditions, nevertheless, no malafide can be attributed to such clearances - penalties imposed on the appellant under section 114A ibid will not sustain and is therefore set aside. Appeal allowed in part and part matter on remand.
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