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2019 (12) TMI 952 - AT - CustomsLevy of penalty - confiscation of goods - mis-declaration of imported goods - SEZ unit - It is contended that there is no duty involved as the goods were imported into SEZ and there was no restriction for import of such goods and therefore, there could not have been any intention to evade any duty. - For the purpose of said manufacturing, they are entitled to import various fabrics without payment of duty. The allegation of Revenue is that while the appellant had declared that the goods imported by them are falling under Chapter heading 5407 but some of the goods were woven fabric falling under Chapter heading 6001. HELD THAT:- While making these imports the appellant would not have gained any monetary benefit as no duty is involved. We also find that appellant have not contested confiscation of the goods and abandoned the goods. In these circumstances, penalty of ₹ 3 Lakh imposed on M/s. Awin Exim Company under Section 112 of Customs Act, 1962 is excessive and the same is reduced to ₹ 1,50,000/-. Penalty is imposed on the M/s. Awin Exim Company - penalty has also been imposed on its partner Shri Satish Choudhary - HELD THAT:- When penalty is imposed on partnership firm, penalty cannot be imposed on its partner - penalty imposed on Shri Satish Choudhary is set-aside. It is noticed that penalty of ₹ 2 Lakh has been imposed on Shri Subhash Choudhary, Power of Attorney holder under Section 112 of the Customs Act, 1962. Shri Subhash Choudhary has not appeared to answer the summons and his role is relatively limited and keeping in view the fact that Shri Subhash Choudhary would not have gained any monetary benefits, the penalty of ₹ 2 Lakh is excessive and the same is reduced to ₹ 1,00,000/-. Appeal allowed in part.
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