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2018 (6) TMI 820 - AT - CustomsMis-declaration of imported goods - D. C. Defibrillators’ (DCD) with Standard Accessories - N/N. 21/2002-Cus dated 01.03.2002 - mentioning of wrong serial number of notification - case of Revenue is that the goods has been mis-declared by showing them for internal use whereas on going through the catalogue of the imported goods it was observed that the goods are for external use - demand of Differential duty - Confiscation - Penalty - Held that:- It is not in dispute that the imported goods are exempted i.e eligible for concessional rate of duty under the said notification albeit under different serial number than cited by the CHA in Bill of Entry and the Appellant is eligible for the exemption. The wrong serial number of notification mentioned during filling of Bill of Entry was not intended. In such case it was not an intentional act of evading duty. The Commissioner (Appeals) has denied the exemption available to external DCD on the ground that the DEC certificate was not produced at the time of importation of goods - Held that:- The identity and nature of goods is not in dispute. Even though assuming that the duty exemption certificate was not produced at the time of clearance due to lapse on the part of the CHA but the fact remains that the appellant are eligible for the exemption which is not in dispute. In such case even if the certificate is produced belatedly, the same cannot be made ground to deny the benefit of exemption to hospital. The appellants are eligible for exemption in terms of Sr. No. 362 of N/N. 21/2002 dated 01.03.2002. Further, there is no ground to confiscate the goods or to impose the penalty - The case is remanded back to the adjudicating authority to extend the benefit under the subject notification and order for differential duty, if any - appeal allowed by way of remand.
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