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Delphi Automotive Systems Ltd. Versus C.C. (Export) , New Delhi

2016 (8) TMI 926 - CESTAT NEW DELHI

Imposition of penalty - Classification of imported goods - import of small quantity of housing by courier – connectors – housing made of plastics – bonafide mistake on the part of courier agency to avail exemption in small quantity of import of housing – immediate discharge of duty with interest on recognition – Held that: - ‘Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. T .....

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t. - Customs Appeal No. 50/2011 - Final Order No. 52492/2016 - Dated:- 20-7-2016 - (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Technical Member Present Shri Nupur Maheshwari, Advocate for the appellants Present Mrs. Suchitra Sharma, A.R. for Revenue ORDER The appeal is against the order dated 2.11.2010 of Commissioner (Appeals), IGI Airport, New Delhi. The appellants are regular importers of 'connectors', falling under CTH85365090 which are eligible for exemption in terms of .....

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st the appellant to recover differential duty and to impose penalty. The original authority confirmed the demand of ₹ 7,78,296/- along with interest and imposed penalty of ₹ 5 lakhs on the appellant under Section 112 of Customs Act, 1962. On appeal, the Id. Commissioner (Appeals) vide his impugned order upheld the findings of the original authority except for reducing penalty of ₹ 5 lakhs to ₹ 1 lakh. Aggrieved by this order, the appellant is before us. 2. Ld. Counsel for .....

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no individual authorization indicating claim of exemption was given to the courier. The bona fide mistake for such claim of exemption can very well be inferred from the fact that the appellant never claimed exemption whenever bulk imports through port were made and also on being pointed out of such error they have remitted duty involved for all the past imports along with applicable interest before issue of show cause notice. The amount paid with interest was duly recognized by the lower author .....

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