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The Commissioner of Customs (Exports) Versus M/s Jay Ar Enterprises, Customs, Excise And Service Tax Appellate Tribunal

2015 (10) TMI 761 - MADRAS HIGH COURT

Mis-declaration of country of origin - levy of penalty where no duty is payable - Re-import - Export goods were rejected by the foreign buyer - after examining the goods, the department came to the conclusion that the goods covered by the bill of ent .....

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- since no duty is payable, no penalty can be imposed Tribunal followed the express language of Section 112(a)(ii) - Found no merits in the appeal hence dismissed Decision as made in case of Associated Cement Companies Ltd., v. Commissioner of Cu .....

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T Ramesh JUDGMENT (Judgment of the Court was delivered by V. Ramasubramanian, J.) This appeal is by the Commissioner of Customs under Section 130 of the Customs Act, 1962. 2. Heard Mr.A.P.Srinivas, learned Senior Panel Counsel for the appellant and .....

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he Customs Tariff Act. In respect of three out of four shipping bills, the first respondent realised the sale proceeds in foreign exchange. Therefore DEPB Credit in two scrips were obtained. 4. But before the sale proceeds under the fourth shipping b .....

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ining the goods, the department came to the conclusion that the goods covered by the bill of entry were the same as those exported under the four shipping bills. 5. As a consequence, confiscation proceedings were initiated and a show cause notice dat .....

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jected by the Commissioner, who ordered confiscation with the option for redemption on payment of fine. He also imposed a penalty and directed them to produce DEPB for debiting an amount of ₹ 7,06,344/-. The redemption fine imposed by the Commi .....

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th the above appeal. It must be pointed out that the first respondent has not so far brought up any appeal as against the redemption fine. 7. The fine imposed by the Commissioner of Customs in his order-in-original dated 30.9.2004, was under Section .....

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