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2019 (5) TMI 613 - AT - CustomsExemption under N/N. 97/2004-Cus dated 17th September 2004 - Utilization of the imported goods at a premises other than that of the importer - HELD THAT:- The dispute is on the utilization of the imported goods at a premises other than that of the importer. Such utilization is not fatal to the benefit of the exemption notification as it may be appropriately regularized by the licensing authority. However, the continued utilization, without making any reference to the licensing authority, constitutes breach of the eligibility at the threshold that was not regularized. The precedential value of the decision of the Tribunal is not derogated from. It is the facts and circumstances that should apply and we find no variance in the facts and circumstances therein and the present dispute. A breach of condition of import is not at par with failure to fulfill export obligation which the notification itself has rendered flexible enough to be regularized and that breach, such as the present, must inevitably lead to confiscation. The imposition of penalty is a natural consequence. Penalty on Director - HELD THAT:- There is no evidence of his role in deliberately utilizing the goods at a different location. It is also clear from the records that they had been advised that such utilization is within the scope of the scheme. Hence, it may be inappropriate to visit with penalty on the individual - the penalty on the director, Shri Vishnu Sureka is set aside. Appeal disposed off.
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