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2018 (3) TMI 363 - AT - CustomsN/N. 93/2004-Cus - import of raw materials i.e. HR coils without payment of customs duty under Advance Authorization Licenses - the case of the department is that the removal of goods without use by the appellant is in contravention of the condition of N/N. 93/2004-Cus - penalty u/s 114A - Held that: - penalty u/s 114A can be imposed when there is evasion of customs duty - The fact in the present case is that the appellants have not paid the customs duty when the goods were removed. This demand is also admitted by the appellant, therefore, penalty under Section 114A is inevitable particularly when there is suppression of fact and extended period was invoked under the SCN - penalty upheld. Penalty on Director u/s 112(a) of the CA 1962 - Held that: - the appellant have admittedly paid the duty along with interest and they have also issued invoice in respect of removal of imported goods - the personal penalty was not warranted on Shri N.K. Chaudhari, who is mere employee of the appellant company - penalty set aside. Appeal allowed in part.
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