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2015 (12) TMI 860 - CESTAT BANGALORE

2015 (12) TMI 860 - CESTAT BANGALORE - TMI - Levy of penalty - 100% EOU erroneously availed the Benefit of Notification No.52/2003-Cus. dt. 31/03/2003 - Held that:- There is no contravention by the respondents inasmuch as claiming of an exemption notification at the time of import of the goods cannot be held to be with any mala fides. If the notification was not available to the respondents, the Customs officer was within his right to deny the same at the time of import itself. However the respo .....

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sioner(AR), Shri Pakshi Rajan, Asst. Commissioner(AR) For the Respondent : None ORDER Per : ARCHANA WADHWA Both the appeals filed by the Revenue against the orders of the Commissioner are being disposed of by a common order as the issue involved is identical. 2. We have heard learned ARs appearing for the Revenue. Nobody appeared for the respondents. 3. As per facts on record, the respondents are 100% EOU and imported certain capital goods for use in the said 100% EOU under the claim of Notifica .....

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