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Shri Sitaram Goyal Versus Commissioner of Customs Ahmedabad

Penalty under Section 112 of Customs Act, 1962 - Polyester yarn imported - Goods seized under Section 123 - Appellant contends that goods were purchased from open market and believed to be duty paid and since he is neither a Central Excise assessee nor a registered dealer, he did not maintain prescribed documents - Revenue contends that goods were imported availing the duty benefit under Export Promotion Scheme thus escaped customs duty - Goods purchased without invoices thus penalty imposed is .....

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r : Mr. P. M. Saleem The appellant herein is Director of M/s. Goyal Knit Fab Pvt. Limited, Surat upon whom a penalty of ₹ 2 Lakh was imposed under Section 112 of the Customs Act, 1962 by the Original Adjudicating Authority. On an appeal by the appellant against the impugned Order-in-Original, the Commissioner (Appeals) reduced the penalty to Rs One lakh. Aggrieved by the same, the appellant is before us. 2. Heard both sides. Learned Counsel for the appellant submits that the Commissioner ( .....

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is neither a Central Excise assessee nor a registered dealer and he was not required to maintain documents prescribed under Central Excise and Customs. He relied upon the decisions of the Tribunal in the case of Digital Systems vs. Commissioner of Customs, Chennai 2003 (154) ELT 71 (Tri. Chennai), and in the case of Shankeshwar Metal Corporation vs. Commissioner of Customs (Imports) Mumbai 2014 (312) ELT 344 (Tri. Mumbai). 3. On the other hand, the learned Authorised Representative for the Reve .....

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