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Lulu International Shopping Mall Pvt Ltd Versus Commissioner of Customs, Cochin-Cus

2017 (10) TMI 765 - CESTAT BANGALORE

Confiscation - Redemption fine - penalty - amusement park equipments like crazy cars, mini disco, roller coaster etc. under EPCG scheme - the goods appeared to be used one - since the Revenue has not produced any evidence which shows that there is a guilty mind on the part of the appellant to import the second hand goods, therefore the imposition of penalty is not warranted in the facts and circumstances of this case, penalty set aside - redemption fine also reduced to ₹ 1 lakh - Appeal al .....

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appellant under Section 112(a) of the Customs Act, 1962. 2.1. Briefly the facts of the present case are that Bill of Entry No.8070881 dt. 28/09/2012 was filed on behalf of the appellant by their Customs House Agent M/s. Natchart Private Ltd. for the clearance of amusement park equipments like crazy cars, mini disco, roller coaster etc. under EPCG scheme. The goods were supplied by M/s. Abdul Mohsen Al Hokair Group Riyadh Plastic Factory, Riyadh, Kingdom of Saudi Arabia. The assessable value as .....

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er informed them the materials were kept at their factory as a demo/display machine for the buyers and hence the materials appeared to be like used one. It was also informed that when this was pointed out, the supplier accepted to return the entire consignment to the load port and supply another consignment against their order. Based on this, importer sought permission to re-export the entire consignment to the load port. It was also stated that they have informed the office of DGFT since the cl .....

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/GRW/NI5512 dt. 22/10/2012 from Union Bank of India evidencing GR waiver. Since the goods were found to be used goods and thereby the appellant has contravened the provisions of Section46 of the Customs Act, 1962 rendering the said goods liable for confiscation under Section 111(m) of the Customs Act, 1962 and also liable to penalty under Section 112(a). On the request of importer, show-cause notice was waived and the matter was decided on merit. 3. Heard both the parties and perused records. 4. .....

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ommitted any lapse and he has placed order for the new machines but on receipt, it was found that the same are not new then they contacted the exporter who vide his letter dt. 13/10/2012 has agreed to take back the goods and to compensate the appellant for the expenses incurred by him for reexporting. He further submitted that as soon as the appellant came to know that the goods are not new, they requested the Customs authorities for reexport of the said consignment which was accepted by the Cus .....

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ef that the goods supplied by the exporter is as per the orders placed by him. In support of his submission, he relied upon the following decisions:- i. Gitanjali Gems Ltd. Vs. CC (CSI Airport), Mumbai [2011(264) ELT 574 (Tri. Mum.)] ii. Novel Digital Electronics Vs. CC (Imports), Chennai [2015(321) ELT 29 (Mad.)] iii. Hindustan Steel Ltd. Vs. State of Orissa [1978(2) ELT (J159) (SC)] 5. On the other hand, learned AR defended the impugned order by submitted that when the goods were physically ex .....

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