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2017 (2) TMI 353 - CESTAT MUMBAIEPCG Scheme - benefit of exemption - import of Magnetic Mixers/agitators with mixing head, drive unit and accessories in SKD position - denial on the ground that the goods imported was not covered by the EPCG Licence - whether it is permitted to import individual components in different bill of entries? - Held that: - the three components have always been imported in sets and are assembled on the vessel independently. There is no bar on importing the sets as individual components and therefore the argument of the Revenue that components have been imported and the same are not covered by EPCG Licence does not hold any weight. From the table in first para of this order, it is seen that the quantity imported has always been within the limit prescribed in the EPCG Licence and therefore Notification No.49/2000 dt. 27.4.2000 cannot be denied to the appellants - the EPCG Licence covered the goods and there was no bar on importing the individual components in different bill of entries so long as the total number of sets imported is within the limit prescribed in the EPCG licence - duty demand set aside. Confiscation - misdeclaration of the quantity of goods imported - Held that: - the quantity declared in the bill of entry is less than the actual quantity imported and Section 111(l) has rightly invoked. Further it is seen that the quantity and value declared in the bill of entry does not match with the actual quantity found and the consignment thus Section 111(m) has also rightly been invoked. Imposition of redemption fine - Held that: - the redemption fine in respect of imports made vide bill of entry No. 3054 is revised to ₹ 3 lakhs only. In respect of imports made vide bill of entry No. 2658 redemption fine of ₹ 2lakhs has been imposed, the same is upheld. Imposition of penalty - Held that: - there was a error in the bill of entry No. 3054 when the same was filed before Customs on 17.6.2002 still no efforts were made to correct the declaration. Infact the subsequent bill of entry was also filed that wrong details. In these circumstances, the penalty of ₹ 1 lakh imposed u/s 112(a) is reasonable. Appeal disposed off - decided partly in favor of appellant.
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