2017 (9) TMI 1272

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....he Appellant(s) Shri Atul Handa, A.R. for the Respondent(s) ORDER Per: Archana Wadhwa Both the appeals are being disposed of by a common order as the issue involved is the same. 2. As per the facts on record, the appellant imported Carbon Black from China and filed two bills of entry claiming the benefit of exemption from payment of safeguard duty, in terms of Notification No.96/200....

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....st an advance authorisation issued in terms of paragraph 4.1.3 of the Foreign Trade Policy inter-alia from whole of duty of safeguard leviable under Section 8B of the Customs Tariff Act, 1975 and it does not provide exemption from safeguard duty leviable under Section 8C of the Customs Tariff Act, 1975. On the other hand, Notification No.4/2012-Cus (S.G.), dated 05.10.2012 imposes safeguard duty u....

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.... 1975 in terms of notification No.4/2012-Cus (S.G.) dated 05.10.2012." However, he set-aside the penalty imposed by the original adjudicating authority by observing that there was no malafide on the part of the assessee inasmuch as, they have declared all the relevant factors of the imported goods, in the bills of entry. Hence the present appeal. 3. After hearing both the sides, we find that....