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2019 (11) TMI 570 - AT - CustomsImposition of penalty u/s 112(a) for ₹ 5 lakh and Section 114AA of CA - it was alleged that the appellant being a Chartered Engineer issued a Certificate in respect of import of embroidery machine under EPCG whereas the machines were not installed and diverted - HELD THAT:- The whole purpose of requirement of the Certificate from the Chartered Engineer is that machine which are imported under EPCG have been installed in the factory. Only on that basis the benefit of EPCG exemption is available to the importer. Without verifying the fact that the machines are installed in the factory the appellant was facilitated to evade Customs duty, therefore, there is a serious offence on the part of the appellant. The appellant is rightly liable for penalty under Section 112(a) and 114AA. However, considering the fact that the appellant have been kept away from the business for three years, as per the document submitted by the Ld. Counsel issued from the Institute of Engineers India dated 28-11-2017, the appellant have suffered as he could not carry out his profession for 3 years, hence, the appellant deserves a leniency - quantum of penalty reduced. Appeal allowed in part.
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