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2024 (2) TMI 1099 - KARNATAKA HIGH COURTMis-declaration - Imported goods declared as Indonesia Robusta Coffee - 100% EOU - Goods imported was Coffee husk and not Coffee beans - confiscated goods under Sections 111(f), (l), (m) & (o) of the Customs Act, 1962 - CESTAT has allowed the appeal that the importer can approach the concerned authority and submit a fresh application under Rule 5(1)(a) of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017- HELD THAT:- Shri. Javali is right in his submission that confiscation could not be ordered unless goods were seized. Further, since the respondent Unit is 100% EOU, even if there were to be a mistake in declaration, unless it is proved by the Customs Authority that the goods are not re-exported or sold in the domestic market, the entire issue remains revenue neutral in nature. In any event, the CESTAT has reserved liberty to the importer to submit a fresh application under Rule 5(1)(a) of the Rules. Thus, Revenue cannot have any grievance. Resultantly, this appeal must fail. Hence - The substantial questions of law raised in the appeal memorandum are answered in favour of the assessee and against the Revenue.
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