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2016 (7) TMI 644 - CESTAT HYDERABADDiversion of goods meant for export to DTA - export of High Carbon Ferro Chrome (HCFC) - the exporter or CHA failed to inform the department till the matter came to light through news papers - The adjudicating authority refrained from confiscating the missing cargo as it was not physically available for confiscation. It was observed further that though M/S GMR Industries acted in a negligent manner in not insisting on weighing the cargo when it reached the port premises, however, as they applied for DEPB credit only for actual quantity exported the same established their bonafide that they did not intend to benefit in any unjust manner. The adjudicating authority did not impose penalty on M/S GMR Industries on such finding. Held that:- There is absolutely no evidence to show that M/S GMR Industries had any direct involvement in short shipment or that they had tried to make any illegal gain. In fact as soon as they came to know of the less quantity, they have initiated internal enquiry by seeking explanation from CHA, surveyor, transporters etc. They also filed police complaint. The delay in informing the department in our opinion is only an inadvertent lapse as found by the Commissioner. The goods were rightly not confiscated as they were not physically available. We find no merit in the appeal. - Decided against the revenue.
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