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2016 (11) TMI 133 - CESTAT AHMEDABADMisdeclaration of country of origin - Recovery of differential duty - imposition of penalty u/s 114A/112 of Customs Act, 1962 - N/N. 73/2005-Cus, dt.22.07.2005 - concessional rate of duty - country of origin of goods - whether the Appellant's approach was bonafide in declaring the country of origin as Singapore and availing the benefit of Notification No.73/2005-Cus.? - reliance placed on the decision of case [2012 (1) TMI 157 - CESTAT AHMEDABAD] - Held that: - on the imports made by other Appellants, in Jesons Industries Ltd.'s case this Tribunal has already confirmed the demand and imposed penalty involving the same overseas supplier, wherein the country of origin was mis-declared as Singapore. Broadly, we do not find any difference between the facts stated in the said case and the present one. In the circumstances, the penalty under Section 114A of Customs Act, 1962 against the Appellant is unsustainable. Accordingly, we confirm the penalty imposed by the learned Commissioner on the Appellant under Section 114A of Customs Act, 1962. However, the Appellants are entitled to discharge 25% of the penalty, which option has not been allowed to them in the impugned order. Accordingly, Appellants are allowed to discharge 25% of the penalty, subject to fulfillment of conditions laid down under Section 114A of Customs Act, 1962. The impugned order is modified accordingly and the appeal is partly allowed to the above extent.
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