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2024 (2) TMI 318 - AT - Customs100% EOU - mis-declaration of weight of imported rough A marble blocks - violation of policy circular No. 13(RE-08)/2004-2009 dated 30.06.2008 as excess quantity/weight is not covered by the procurement certificate issued in terms of Notification No. 52/2003-Cus. - demand of duty as excess quantity as per the record of CHA was found to have been sent to the EOU - imposition of penalty - HELD THAT:- On detail examination of such record department found certain blocks of marble had weight in excess than the weight declared and case was made out on the basis of record of such CHA over the quantity shown in the Bill of Entries. The CHA had maintained the record on the basis of weighment slips issued and received from Mundra CFS. The CHA also informed the Bill of Entries were filed on the basis of bill of lading, invoice, packing list etc has received. Further, it is found that no check of weighment at the premises of appellants, EOU was done nor any excess was found, to have been cleared or even documented as excess production or clearance of wastage. Department has not even charged them with excess production of clearance in the EOU from clearance of excess marble as such nor has it brought any evidence on record to this effect. It is clear that the practice as pointed out by the appellant is well established and case of excess weight made out cannot be sustained, as the same was based on ignorance of such trade practice and department has failed to establish that any excess goods or weight was cleared and not used in manufacture - appeal allowed.
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