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The Commissioner of Customs (Import) Versus M/s. Patel Engineering Ltd.

2015 (4) TMI 235 - MADRAS HIGH COURT

Misdeclaration of goods - goods declared as Hot mix plant Batch type - On examination it was found that goods were only components of complete hot mix plant and not a complete hot mix plant - denial of exemption from duty in terms of Notification No.17/2001-Cus. - Imposition of penalty - Held that:- On examination of the imported goods, import documents and the correspondences between the respondent/importer, the supplier and the local representative, the Commissioner came to the conclusion that .....

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ly parts of hot mix plant and not entire plant, the above-said decision in the case of IVRCL (supra) does not apply to the facts of the present case. Further, the correspondences between the respondent/importer, the supplier and the local representative clearly show that the importer was aware that the goods were only components and not entire plant. - Following decision of Commissioner of Customs (AIR), Chennai V. A.P.Pinherio reported in [2014 (12) TMI 610 - MADRAS HIGH COURT] - Decided in fav .....

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datory under statute and more so when the Supreme Court has held in the negative against such exercise of power by the Tribunal as held in 2008(231) E.L.T.(SC) and 2009 (238) ELT 3 (SC)? 2. Whether the order of CESTAT, waiving the penalty imposed under Section 112 of the Customs Act 1962 for commission of an offence which rendered the goods for confiscation under Section 111 of the Customs Act 1962, is correct when CESTAT has upheld the confiscation of the goods under Section 111 of the Act ibid .....

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trols and bag type filter arrangement 160TPH . On examination of the imported goods, the Commissioner of Customs held that the goods imported by the respondent under Bill of Entry dated 29.1.2002, namely, screen drum, electrical cabinets, geared motors and conveyor belts, bearings etc. were only components of complete hot mix plant and not a complete hot mix plant and fixed the value of the imported goods at DM 5.50 lakhs CIF; consequently, denied exemption from duty in terms of Notification No. .....

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ntical situation, the Tribunal rejected the plea of the importers and upheld the denial of exemption under Notification, but reduced the fine and set aside the penalty. Accordingly, in the present case, the Tribunal reduced the fine from ₹ 5.00 lakhs to ₹ 1.00 lakh and set aside the penalty. 5. Aggrieved by the said order of the Tribunal, the Revenue is before this Court contending that on confiscation, penalty shall be imposed as per the provisions of the Customs Act. 6. Heard learn .....

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on would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or (b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping,concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable, - (i) in the case of goods in respect of which any prohibition is in force under thi .....

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77 (in either case hereafter in this section referred to as the declared value) is higher than the value thereof, to a penalty not exceeding the difference between the declared value and the value thereof or five thousand rupees, whichever is the greater; (iv) in the case of goods falling both under clauses (i) and (iii), to a penalty not exceeding the value of the goods or the difference between the declared value and the value thereof or five thousand rupees, whichever is the highest; (v) in .....

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ind that penalty has been set aside only on the ground that no adequate evidence was found, which render the goods liable for confiscation. Since there was no proper finding, the penalty was set aside. 9. In the present case, on examination of the imported goods, import documents and the correspondences between the respondent/importer, the supplier and the local representative, the Commissioner came to the conclusion that the importer misdeclared the goods. Further, it is admitted by the respond .....

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of IVRCL (supra) does not apply to the facts of the present case. Further, the correspondences between the respondent/importer, the supplier and the local representative clearly show that the importer was aware that the goods were only components and not entire plant. 11. Similar view was taken by this Court in the case of Commissioner of Customs (AIR), Chennai V. A.P.Pinherio reported in 2014 (306) E.L.T. 349 (Mad) 2014 306 ELT, wherein it was held as follows: "12. We have perused the sho .....

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