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2018 (6) TMI 822 - AT - CustomsBenefit of N/N. 21/2002-Cus dated 01.03.2002 - import of Asphalt Hot Mix Plant - construction and maintenance of PMGSY Road in Raibareli and Barabanki district in the state of Uttar Pradesh - goods imported not used for intended purpose - violation of import conditions - Penalty - Held that:- As per the conditions of the exemption notification, an importer can claim the benefit of exemption provided they are named as sub-contractor for construction of road. Even this condition was not satisfied. It clearly shows that the appellant never complied with the conditions of the exemption notification and has knowingly violated the conditions - since the conditions of the notification were not complied with and from the facts of the case it is very clear that the same were never intended to be complied with, the impugned order confirming demand, penalties and confiscation of goods has been rightly passed. Penalty on Shri V. S. Rao, Chief Manager (F & A) - Interest u/s 114A - Held that:- Shri V. S. Rao was only concerned with the taxation matter to the extent of availing benefit of exemption notification and was not concerned/ connected with the decision to use machine and his role in violation of condition is also not visible, he cannot be burdened with liability of penalty - the issue of penalty u/s 114A on interest arising due to confirmation of demand has not been addressed by the adjudicating authority while imposing penalty u/s 114A. It is appropriate to remand back the matter of imposition of penalty on interest under section 114A to the adjudicating authority. Appeal allowed by way of remand.
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