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2017 (3) TMI 1347 - AT - CustomsBenefit of N/N. 159/90-Cus dated 30th March 1990 - actual user condition - DEEC scheme - denial of notification on the ground of failure to use 'sodium cyanide' and 'dimethyl urea', imported without payment of duty, in manufacture of specified export goods - confiscation - penalty - interest - Held that: - Normally, such diversion to uses that are not permitted are a consequence of the premium commanded in the domestic market for such imported inputs - The penalty should have been of such magnitude as to erase any benefit accrued by the appellant-importer from the liberal regime of import under the two notifications. This has apparently not been borne in mind while imposing the penalties that were upheld in the impugned order. Likewise, the penalty on the Managing Director is equally harsh and must be tempered - Any offence relating to misuse of the imported goods is regularised by confiscation and release of confiscated redemption fine. The non-availability of the imported goods renders this impossible requiring recourse to the penalties for appropriate corrective - matter is remanded back to the original authority for reconsideration of the charging of interest and imposition of penalty - appeal allowed by way of remand.
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