TaxTMI 
TaxTMI 
2014 (1) TMI 533
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....e Floating Cargo Crane Type CBDC" through Mundra Port. The said appellant M/s. Shreeji Shipping had declared the said crane as Floating Cargo Crane before the authorities under chapter sub-heading No. 8905 9090 and availed the benefit of concessional rate of customs duty under Notification No.21/2002-Cus dated 01.03.2002. The said bill of entry was assessed finally with benefit of notification No. 21/2002-Cus as claimed. Subsequently, investigation was taken up by the officers of DRI and it was brought to the notice of the appellant M/s. Shreeji Shipping that the correct classification of the goods imported by them would be 84269990, and result of such correct classification, would be that the consignment will not get the benefit of concessional rate of duty of notification No.21/2002-Cus. The main appellant M/s. Shreeji Shipping paid all the differential duty along with interest on being pointed out. Subsequently a show-cause notice dated 13.04.12 was issued for confirmation of such demand of differential duty, interest thereof and also for imposition of penalties on the main appellant and the other appellants and also for confiscation of the goods which were imported. The adjudic....
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....ating authority. 6. We have considered the submissions made at length by both sides and perusal of the records. 7. The only thing which is to be decided by us in all these appeals is whether appellants herein are required to be saddled with the penalties under the provisions of section 112(a) of the Customs Act, 1962. 8. The undisputed fact in this case is that the main appellant M/s. Shreeji Shipping had imported consignment of crane through Mundra Port; filed a bill of entry declaring the same as falling heading CTH No. 8930 as per his understanding and filed all the documents live invoices, bill of lading etc. It is also undisputed that said consignment of crane was directed to be examined and the examination took place on 25.07.2011 and the examination order clearly reads that the said examination was done in the presence of CHA. The said examination also specifically records that the description of the goods was found correct, as declared by the appellant with reference to the documents and bill of lading. On the basis of such examination order, the said consignment was cleared after assessing the bill of entry finally, extending the benefit of notification No. 21/200....
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....d or any penalty leviable under the provision of this Act or the rules made thereunder in respect of such duty or interest. (3) Where the proper officer is of the opinion that the amount paid under clause (b) of sub-section (1) falls short of the amount actually payable, then, he shall proceed to issue the notice as provided for in clause (a) of that sub-section in respect of such amount which and the period of one year shall be computed from the date of receipt of information under sub-section (2). (4) Where any duty has not been levied or has been short-levied or erroneously refunded, or interest payable has not been paid, part-paid or erroneously refunded, by reason of,- (a) Collusion; or (b) any wilful mis-statement;or (c) suppression of facts, By the importer or the exporter or the agent or employees of the importer or exporter, the proper officer shall, within five years from the relevant date, serve notice on the person chargeable with duty or interest which has not been so levied or which has been so short le....
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....duty or interest shall be excluded. (8) The proper officer shall, after allowing the concerned person an opportunity of being heard and after considering the representation, if any, made by such person, determine the amount of duty or interest due from such person not being in excess of the amount specified in the notice. (9) The proper officer shall determine the amount of duty or interest under sub-section (8),- (a) within six months from the date of notice, where it is possible to do so, in respect of case falling under clause (a) of sub-section (1); (b) Within one year from the date of notice, where it is possible to do so, in respect of cases falling under sub-section (4) (10) Where an order determining the duty is passed by the proper officer under this section, the person liable to pay the said duty shall pay the amount so determined along with the interest due on such amount of interest is specified separately. Explanation 1: for the purpose of this section, "relevant date" means,- (a) in a ca....
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....ati [1988 (37) ELT (37)]. We find that in the case in hand there was no seizure of the said crane which was cleared by the appellant after filing the bill of entry. We also find that in an identical issue; a view was taken by the tribunal in the case of Commissioner of Customs, kandla Vs. Sahil Trends [2004(177) ELT 732 (Tri. Del.). It is also to be noted that the Larger Bench of the tribunal in the case of Shiv Krupa Ispat Pvt. Ltd. Vs. Commissioner of Central Excise & Customs Nasik and Commisioner of Customs, Mumbai Vs. Rishi Ship Breakers; has held that redemption fine could not be imposed in the absence of goods which had already been released by the customs authorities to the importer without execution of any bond/undertaken. In the case in hand there was no provisional assessment nor there was any bond executed for release of the goods to the main appellant. The law laid down by the larger bench would apply in the case in hand, and it has to be held that the liability to confiscation under section 111 (m) & Customs Act, 1962, as ordered by the adjudicating authority is incorrect. We are also unable to agree to the proposition of the adjudicating authority for liability to con....