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Commissioner of Customs and Service Tax Bangalore-Cus Versus American Online India Pvt Ltd and others

2015 (12) TMI 860 - CESTAT BANGALORE

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 .....

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the claim of notification. As such, we find force in the reasoning of the Commissioner that it is not a case of any mala fide requiring confiscation of goods or imposing any penalties. - Decided against Revenue. - Appeal(s) Involved: C/566/2006-DB, C .....

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oner(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 appear .....

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benefit of exemption notification was extended to the respondents and the goods were cleared. However, thereafter the Revenue entertained a view that the items were not entitled to the benefit of the notification and raised the demands. The said dem .....

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nfiscate the goods or to impose penalty is not justified. Accordingly he neither confiscated the goods with an option for redemption fine nor imposed any penalty. 5. Revenue is aggrieved with such non-imposition of redemption fine and penalty and has .....

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