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2020 (9) TMI 225 - CESTAT MUMBAIEPCG Scheme - Exemption N/N. 104/94 dated 16th March 1994 - import of containers, free of duty on execution of Bond/Undertaking, on the condition that such containers will be exported within a period of six months from the date of import - Allegation that appellant failed to export containers within the stipulated time period and applied for extension of time - Confiscation alongwith Redemption Fine and Penalty. HELD THAT:- It is undisputed that the Appellant had imported 75 containers and had availed the benefit of exemption N/N. 104/94 dated 16th March 1994. Under the said notification, the Appellant was required to re-export the containers within six months. The Appellant, admittedly, failed to re-export the containers within the stipulated time period and also failed to exercise the liberty to file for extension of time, granted to him under the said notification. The exemption notifications require strict interpretation and therefore, the Appellant is in gross violation of the conditions of the exemption notification. On perusal of the Survey Report, it is found that the containers have been declared unfit for export and the depreciated value has been calculated at ₹ 11.70 lakhs. The first adjudicating authority had valued the containers at ₹ 28,24,034/- (36 containers) and ₹ 30,79,820/- (39 containers) and accordingly, duties of ₹ 9,50,316/- and ₹ 10,36,390/- respectively had been demanded. Much time has elapsed since this valuation was confirmed by the first adjudicating authority. Confiscation of the said containers - HELD THAT:- The valuation of the 39 containers at ₹ 30,79,820/-, as arrived at by the First Adjudicating Authority is upheld and accordingly, the demand of duty of ₹ 10,36,390/- along with interest is upheld. The Appellant has already paid the duty amount of ₹ 10,36,390/- vide challan No. 245 dated 22nd January 2008, which has been appropriated in the impugned order. The order of confiscation of the 39 containers is upheld and the redemption fine reduced to ₹ 2,20,000/-. The Appellant had already paid redemption fine of ₹ 2,20,000/- vide challan No. 1119 dated 22nd January 2008, which has been appropriated in the impugned order. Appeal disposed off.
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