TMI Blog2024 (2) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ods were seized. Further, since the respondent Unit is 100% EOU, even if there were to be a mistake in declaration, unless it is proved by the Customs Authority that the goods are not re-exported or sold in the domestic market, the entire issue remains revenue neutral in nature. In any event, the CESTAT has reserved liberty to the importer to submit a fresh application under Rule 5(1)(a) of the Rules. Thus, Revenue cannot have any grievance. Resultantly, this appeal must fail. Hence - The substantial questions of law raised in the appeal memorandum are answered in favour of the assessee and against the Revenue. - HON'BLE MR JUSTICE P.S. DINESH KUMAR AND HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA For the Appellant : (By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extracts . 4. Respondent submitted a letter to the Customs Broker stating that the goods were classified under HS Code 09011145 and that they were not aware of the mismatch of goods with the declaration in the Bill of Entry; that they were willing to pay the applicable duty and clear the Cargo by amending the Bill of Entry. 5. Based on the above facts, after hearing the respondent, Order-in-Original dated 17.01.2023 was passed by the Commissioner of Customs determining the assessable value at Rs. 65,38,813/- and confiscated the goods under Sections 111(f), (l), (m) (o) of the Customs Act, 1962; and ordered release of Goods on payment of redemption fine of Rs. 10 Lakhs in lieu of confiscation. Respondent challenged the Order-in-Origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Authorities to draw samples in accordance with law and based on the test report of the Authorized Test Agency, the Adjudication Authority shall pass appropriate orders after giving reasonable opportunity to the appellant. 8. Shri. Kiran Jawali, for the respondent submitted that the respondent s present unit is situated within the Special Economic Zone. Whatever goods are imported for processing, will have to be fully exported. Only after export, a 100% EOU will get the benefit under the relevant provisions of the Customs Act and Rules. Therefore, since the goods are not removed out of the Special Economic Zone and re-exported, the entire transaction is revenue neutral. So far as the mis-declaration is concerned, he submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdered unless goods were seized. Further, since the respondent Unit is 100% EOU, even if there were to be a mistake in declaration, unless it is proved by the Customs Authority that the goods are not re-exported or sold in the domestic market, the entire issue remains revenue neutral in nature. In any event, the CESTAT has reserved liberty to the importer to submit a fresh application under Rule 5(1)(a) of the Rules. In that view of the matter, the Revenue cannot have any grievance. Resultantly, this appeal must fail. Hence the following: ORDER (i) Appeal is allowed [ Sic-should be dismissed ]; (ii) The substantial questions of law raised in the appeal memorandum are answered in favour of the assessee and against the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
