2006 (4) TMI 380

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....of Entry dated 4-2-97/24-4-97 for clearance of second-hand amusement machines. At the time of clearance of the goods, the Respondent was not able to produce the licence required as per Para 5 of the Hand Book of Procedures of EXIM Policy. However, the goods were allowed for clearance. Later, the Respondents produced licences dated 18-9-96 and 31-1-96 for the said goods. According to the Revenue, the Special Import Licence (SIL) produced by the Respondents are not valid documents for the clearance of the goods. A bond was taken from the Respondents for producing the required licence. As the Respondents failed to produce the required licence, a show cause notice dated 20-2-2000 was issued to them for penal action. The Adjudicating authority c....

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....d there is no time frame for finalisation of provisional assessment. (iii)  The Department did not keep quite for 2½ years as mentioned in the impugned order. The importers were constantly reminded about the need to produce the SIL. (iv)  It is the legal obligation of the importers to produce the licence. (v)  The so called 'tardiness' attributed to the Department is also incorrect inasmuch as apart from constantly reminding the importers, the Department was making correspondence with other major ports regarding the procedures and valuation of similar imports which is important in correct assessment of the goods. 3.  Shri Ganesh Havanur, the learned SDR appeared for the Revenue and Shri Anil Kamineni, ....

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.... accepted and action will be taken only for the shortage of licence value. However on 28-2-2000, a show cause notice was issued stating that SIL produced by the Respondent is not valid. At every point of time, the Respondents fully complied with the directions of the Customs from time to time incurring huge expenditure in the purchase of Special Import Licence. The Customs authorities first accepted the SIL and later, they came to know that what is required is a Specific Import Licence and not Special Import Licence. In these circumstances, the action of the Original authority in levying heavy redemption fine of Rs. 1,65,000/- and penalty of Rs. 1,00,000/- is not in order. (iv) The Respondent is not well conversant with the Customs ....