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2019 (5) TMI 1183 - AT - CustomsWaiver of Penalty u/s 114A as well as dropping confiscation/redemption find under Section 111(o) of the Customs Act, 1962 - demand of duty alongwith Interest - import of goods for repair, and re-export the goods thereafter - benefit of N/N. 158/95-Cus dated 14.11.1995 - it was alleged that the goods were neither re-exported after repairs/reconditioning nor there was a request for the extended period by the appellant - HELD THAT:- The goods have been imported by the respondent by claiming benefit of duty exemption under Notification No. 158/95-Cus dated 14.11.1995 so as to re-export the same after doing the necessary repair which the respondent tried their level best but due to some technical issues, they could not do the repair as per the specification of the client and therefore they could not re-export the said goods within the time prescribed in the Notification. Further, the Commissioner (Appeals) has rightly held that there is no collusion and wilful mis-statement or suppression of fact in the present case because the respondent has admitted their liability along with interest but they have only challenged before the Commissioner the imposition of penalty under Section 114A and confiscation of goods under Section 111(o) - Further, the Commissioner (Appeals) has rightly held that there is no “Mens rea” on the part of the respondent to evade payment of duty and therefore he has rightly set aside the penalty and the confiscation. Appeal dismissed - decided against Revenue.
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