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Issues: Whether penalty was warranted where the Bill of Entry had been filed before the withdrawal of exemption, the duty and interest were paid before adjudication, and there was no intention to evade duty.
Analysis: The Bill of Entry was filed on 31.03.2011, when the appellant was not aware of the withdrawal of exemption. The duty demand and interest had already been paid before adjudication. On these facts, the record did not show any deliberate evasion or contumacious conduct warranting penal consequence.
Conclusion: Penalty was not justified and was set aside.
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