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2023 (11) TMI 114 - AT - CustomsLevy of Additional Customs Duty - misclassification and misdeclaration of import the value of -Vessel “Pride of Goa” - levy of penalty under Section 112 (a) of the Customs Act, 1962 - HELD THAT:- The main charges against the importer and its director has already been dropped by this Tribunal vide its order in case of SHRI ASHOK KHETRAPAL, M/S GOA COASTAL RESORTS & RECREATION PVT. LTD. VERSUS CC JAMNAGAR [2014 (4) TMI 421 - CESTAT AHMEDABAD] wherein, it has been held classification of POG and its assessments have been correctly made and it is held that any value addition will not have effect on duty when the vessel of CTH 8901 imported by the appellant stood exempted under an exemption notification. Since the issue has already been decided in favour of the importer and his director as mentioned above since the cause of imposing penalty against the present appellant does not exist anymore and therefore the Order-In-Original is set aside. Appeal allowed.
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