EOU Mistakenly Avails Benefits Under Notification 52/2003-Cus; No Penalty Imposed Due to Lack of Malicious Intent.

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....Levy of penalty - 100% EOU erroneously availed the Benefit of Notification No.52/2003-Cus. dt. 31/03/2003 - assessee were allowed to clear the goods under the claim of notification - it is not a case of any mala fide requiring confiscation of goods or imposing any penalties - AT....