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2018 (10) TMI 41 - AT - CustomsPermission to re-export the impugned vehicle on nominal fine and penalty - import of 10 seated SUV vehicle from Sri Lanka - It appeared to the investigating agency that the vehicle was imported by mis-declaring the description, value, country of origin - Confiscation alongwith redemption fine and penalty. Held that:- True, there are allegations in the SCN that appellant has committed misdeclaration of country of origin, value of goods and classification of the goods. However for these infractions, the SCN already proposes in paras 17 & 19 (d), confiscation under Section 111 (d) and (m) of the Customs Act, 1962 and imposition of penalty under Section 112A of the Customs Act, 1962. These proposals have been acted upon by the original authority who has ordered confiscation of the vehicle under Section 111 (d) of the Customs Act for the reason that “as country of origin, value of goods along with confiscation of goods has been misdeclared in the Bill of Entry”. While appropriation towards “duty” amount has been made, the provisions of Customs Act under which such appropriation has been made has not been indicated by any of the lower authorities. In any case, when the importer is accepting the option to re-export the imported vehicle, and the said are not cleared for home consumption into the DTA area, the question of imposition of import duties of Customs will not arise. When the permission for re-export has been made, sufficient justification has not been given by any of the lower authorities for imposition of penalty under Section 114AA of the Act and also for appropriation for the amount paid by the appellant towards duty amount. Penalty imposed under Section 114AA of the Customs Act, 1962 and also the appropriation of an amount of ₹ 57,40,501/- paid by the appellant during investigation towards “duty”, cannot then be sustained and will require to be set aside. Appeal allowed in part.
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