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2024 (3) TMI 361 - CESTAT KOLKATADemand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - Remittance of the money to the exporter's bank at Bangladesh through the Appellant's Axis Bank/IndusInd Bank at Agarthala - importer failed to produce self-certified import documents - interest - penalty - HELD THAT:- In the absence of any such evidence of actual import of the goods, it is not known how the Revenue has presumed that import of the said goods have taken place. We observe that Customs duty cannot be demanded from the importer without filing of the Bills of Entry. Accordingly, we hold that the demand cannot be made only on the ground of transfer of money from the Appellant's Bank Account to the Exporter in Bangladesh. The Department could have conducted investigation to find out the purpose for which the money was transferred or they could have transferred the case to the concerned department to investigate on the money laundering angle. Without initiating any such action, demanding customs duty only based on the money transfer to the Exporter's Bank Account is not supported by any evidence. Accordingly, we hold that the demand of customs Duty only based on the evidence of money transfer is not sustainable and hence, we set aside the same. Since the demand of customs duty is not sustainable, there is no question of demanding interest or any penalty. Accordingly, we set aside the penalties imposed on the Appellant u/s 114A and 112(b)(ii) of the Customs Act, 1962. Thus, we set aside the impugned order and allow the appeal filed by the Appellant.
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