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2017 (11) TMI 789 - CESTAT KOLKATAImport of yellow peas - Revenue was of the view that the importers have used the barges without observing the Customs formalities, such as, amendment and inclusion of name of barges in question in the overside discharge guarantee - Held that: - no duty was liable on the imported Yellow Peas and the only reason for the Commissioner to confiscate the goods and to impose penalty, is a procedural lapse by the appellant as also by the CHA inasmuch as the barges on which the goods were un-loaded were not brought to the notice of the Customs Officers by including their names in the over-side discharge guarantee filed by them - Though the said activity of the appellant, is in violation of the procedural condition as envisaged in the Customs Act, 1962, but keeping in view, that no duty liability was involved and appreciating the reasons given by the assessee, the confiscation of the other imported goods or the barges and the imposition of penalty upon the appellants, would not be justified - appeal allowed - decided in favor of appellant.
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