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2017 (5) TMI 858 - CESTAT NEW DELHI

2017 (5) TMI 858 - CESTAT NEW DELHI - TMI - Penalty u/s 114A and 114AA - Focus product scheme - licence issued against the fake shipping bills - Held that: - import license was purchased by the appellant from the market which was issued by the DGFT and the same was registered with the Customs authorities. Payment was made through the banking channel. Thus, the appellant was vigilant as per the maxim EX ALUN DANTI CAUTELA - appellants have purchased the licence from the market for import of the g .....

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the Commissioner of Customs, New Delhi. 2. The brief facts of the case are that the appellant had imported a consignment of camera accessories under Bill of Entry No. 5766852 dated 18.01.2012 and cleared the same on payment of duty by debiting transferable scrip issued under Focus product scheme authorisation by the DGFT, New Delhi availing the benefit under Notification No. 92/2009-Cus. dated 11.09.2009. Upon investigation, it was found by the department that the licence was issued against the .....

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has purchased the licence from the market which was issued by the DGFT. The same was registered with the Customs Authorities. The consideration was paid by the appellant through the banking channel. Later, it was found that the licence was obtained in the market against the forged shipping bill. He submits that there is no malafide intention on the part of the appellant. He relies on the ratio laid-down in the following cases: (i) Pee Jay International vs. CC- 2016 (340) ELT 625 (P&H); (ii) .....

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