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2015 (11) TMI 945 - AT - CustomsDemand of differential duty - Misdeclaration of goods - Confiscation of goods - Imposition of penalty - Held that:- when the goods were duly cleared by customs after proper examination and after finding them to be not mis-declared, the respondent cannot be held liable to the differential duty on the ground that the goods were defective/secondary tin plate sheets/ coils merely on the basis of the statement of a third party when that party did not object at the time of receipt of goods from the suppliers that the goods were not prime material l. Also there is no unbroken link between the goods seized and the goods imported under the said three Bills of Entry dated 18.10.2005 in-as-much-as the goods were first sold by the respondent to M/s. Mayank Containers who also used to obtain goods from other suppliers and M/s. Mayank Containers in turn supplied the goods to M/s. Saksham Containers Pvt. Ltd. Not even an iota of evidence exists to show that the goods seized were necessarily out of the goods imported vide the said three Bills of Entry under which the total quantity imported was 169.92 MT., while the purchase as per M/s. Mayank Containers Pvt. Ltd. from the supplier respondent was to the tune of more than 200 MT. - adjudicating authority came to the correct conclusion that the investigation has failed to establish the relationship of the seized goods with the goods imported vide three Bills of Entry dated 18.10.2005 and has therefore rightly dropped the proceedings - Decided against Revenue.
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