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2022 (3) TMI 515 - AT - CustomsExemption from additional duty of Customs - entire case is based on the allegation that the assessees have claimed exemption from additional duty of customs under Notification No.21/2012-Cus wrongly in their bills of entry therefore, they were made themselves liable for penalty, confiscation, redemption fine, etc. - HELD THAT:- Even as admitted by the assessees, there is no dispute that the sugar imported by the assessees attracts additional duty of Customs as there was no exemption from the same in terms of Notification No.21/2012-Cus dated 17.03.2012 during the relevant period. However, the revenue apart from denial of exemption also confiscated the goods, imposed redemption fine and also imposed consequential penalty. From the entire proceeding, it is not found whether the goods were seized and provisionally released on execution of bond for provisional release of goods. It prima facie appears that there is no seizure of goods. The adjudicating authority also in his finding stated that since the goods were provisionally assessed and cleared, the said goods can be confiscated and redemption fine was imposed. However, since fact about the seizure of goods and provisional release of goods is not clearly coming out from the proceedings, the matter needs to be re-considered on the aspect of confiscation and redemption fine. Moreover, it is found that in most of the bills of entry, the assessees have paid the additional duty of Customs without claiming the exemption therefore, in such cases the assessees have made strong prima facie case in their favour. The entire matter needs to be re-considered for the reason that even the confiscation and redemption fine has bearing on penalties imposed by the adjudicating authority - Appeal allowed by way of remand.
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