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2018 (10) TMI 574 - HC - CustomsPenalty u/s 114AA of the Customs Act, 1962 - provision was inserted in the statute book w.e.f. 13.07.2006 - levy of penalty for the period prior to insertion of statute - Manipulation of bills of entry to later the date - It was emphasized in this regard that the Bills of Entry (BoE) were initially filed in 2005; for its own convenience, the Customs authorities asked them to split the same into 14 bills which Atlas did in 2006. Held that:- Although, the BoE which signifies the importation of goods and the official record thereof undoubtedly occurred in 2005, the occasion for the DRI to investigate the genuineness of the transaction arose when the appellant sought to re-export the goods to a company which did not exist. In that sense, it was not the original importation but rather re-attempted importation upon its failure to clear the goods on account of apparently factors beyond its control. The reexport application made sometime in 2007 and the order, which was issued upon it, in the opinion of this court, constituted attempts that were successful on the appellant’s part to claim a fraudulent or otherwise fictitious transaction, to be genuine - the imposition of penalty, which was in respect of the facts that took place after 13.07.2006, was justified. Appeal dismissed - decided against appellant.
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