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2022 (12) TMI 897 - AT - CustomsPenalty under Section 112(a), 112(b) & 114AA of the Customs Act, 1962 - fraudulent import of vehicles declared as brand new vehicles of foreign origin through Kolkata Port on different dates and cleared against Bills of Entry - benefit of Notification No.21/2002-CUS dated 01.03.2002 - importers availed the exemption wrongly with the help of various persons - HELD THAT:- It was alleged that the cars were old and used (secondhand) and the importers were not traceable. It is further alleged that the imported cars were not new cars and therefore cars were subsequently seized. The imported cars were old and used (secondhand cars) and therefore the benefit of exemption is denied. The allegation of abetment charged upon on the Appellant are totally false and baseless in nature. The Appellant submits that Section 114AA is not applicable in charging the Appellant for penalty when documents on the basis of which Appellant is charged are not in the manner laid down under Section 138C. The same should be authenticated in the manner which is prescribed under Section 138C. As Section 138C is not proved then the penalty levied under Section 114AA will not be attracted - the authorities below had discussed in detail in respect of imposition of penalty on the Appellant. It is evident from the record that in some of the cases, the Appellant’s involvement cannot be denied. It is also observed that the proceeding is hit by the bar of limitation. Availing of benefit of Notification, which the Revenue subsequently formed an opinion was not available, cannot lead to the charge of misdeclaration or mis-statement, etc. and even if an importer has wrongly claimed the benefit of the exemption, it is for the department to find out the correct legal position and to allow or disallow the same - the quantum of penalty is reduced @10% of the penalty imposed in each case. Appeal allowed in part.
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