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2019 (11) TMI 452

..... d airport or not - N/N. 1468 E dated 06.10.2005 - Whether there was any mis-declaration of description of goods in the bills of entry or not? - HELD THAT:- The appellant has been regularly importing the Catheter from the Trivandrum Airport during the period 23.11.2005 to 17.03.2011 and has been paying Customs Duty and no objection was raised by the Department during these six years regarding any violation made by the appellant. Further, the N/N. 146 E dated 06.10.2005 issued by the Department of Health was not in the knowledge of the appellant as well as the Customs officials and no objection was raised against the appellant. Subsequently, after the expiry of six years, a SCN dated 06.08.2011 was issued proposing confiscation of the goods i .....

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..... of the Customs Act, 1962. 2. Briefly the facts of the present case are that the appellants are regular importer and dealer in Surgical Instruments, Parts & Accessories classifiable under item 9018 CT and are regularly importing through Air Cargo Complex, Trivandrum and paying appropriate Customs Duty. The appellant had taken import licences issued by the Drug Controller and the main item imported by the appellant was different type of Catheters . The appellant has been importing the said item from 23.11.2005 to 17.03.2011 and has been filing Bill of Entry declaring the entire details of the goods imported and Customs used to clear them after examination on payment of Customs Duty and other lawful charges and after satisfying themselves .....

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..... nt filed appeal before the Commissioner, Cochin in December 2016 and personal hearing was held on 27.02.2018. After three years of filing the appeal and after one year and two months of the personal hearing, the Commissioner (A) issued a Notice dated 22.04.2017 under Section 128A(3) of the Act on the ground that the penalty of ₹ 5,55,000/- imposed by the Original Authority in the OIO is on the lower side and therefore proposed enhancement of penalty. Thereafter, the Commissioner (A) enhance the penalty from ₹ 5,55,000/- to ₹ 15,00,000/-. 3. Heard both the parties and perused the records of the case. 4. Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to t .....

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..... Customs has not raised any objection in spite of full declaration by the importer/appellant. He also submitted that charge of mis-declaration has been dropped by both the authorities but in spite of that the redemption fine and penalty was imposed on the appellant. The redemption fine has already been paid by the appellant and the appellant has only challenged the imposition of penalty of ₹ 5,55,000/- by the Original Authority to the Commissioner (A). He also submitted that another SCN No.21/2010 dated 23.07.2010 was issued for recovery of short payment of duty and in that Notice also, there was no mention of the mis-declaration and that the said item cannot be imported through Trivandrum Airport. He also submitted that substantially .....

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..... d under 111 Bills of Entry mentioned therein and also proposing penalty under Section 112 and 117 of the Act. Further, I find that the Original Authority after considering the submissions of the appellant has observed that there was no mis-declaration on the part of the appellant while filing the Bill of Entry and that finding has not been disturbed even by the Commissioner (A). Further, I find that the Department issued another SCN No.21/2010 dated 23.07.2010 demanding short payment of duty on certain items but in the said SCN also, no allegation was made that the appellant is not entitled to import through Trivandrum Airport. Once the Customs authorities has come to the conclusion that there is no mis-declaration and there is no suppressi .....

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