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2021 (12) TMI 492 - CESTAT CHENNAILevy of penalty u/s 114A of Customs Act, 1962 - for transfer of the matter to the Single Member Bench - Absolute confiscation - assessment of duty - HELD THAT:- Sub-section (4) of Section 17 provides that if the assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, reassess the duty on the goods. It is expressly and specifically stated in sub-section (4) that the reassessment under Section 17 is without prejudice to any other action which may be taken under the Act. When there is suppression of facts in the nature of ‘undeclared goods’ and ‘misdeclared goods’, the demand of duty consequent to the confiscation made under Section 28 (4), is valid and proper. In the present case, the appellant has been allowed to redeem the goods on payment of payment of duty. The appellant has later at the time of hearing of the appeal opted to abandon the goods. This does not in any way absolve the allegations of misdeclarations confirmed and upheld by the impugned order. The appellant imported prohibited goods which were absolutely confiscated. The goods which were allowed to be redeemed were also found to be undeclared / misdeclared for which penalty is imposable under Section 114A of the Customs Act. There are no grounds to interfere with the penalty imposed under Section 114A of the Customs Act, 1962 - appeal dismissed.
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