2017 (9) TMI 1333

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....spondent (s) ORDER Per: Shri P.K. Choudhary 1. The appellants are engaged in manufacturing diagnostic laboratories. The appellant imported complete Turnkey Laboratory equipments for Hematology Reagent manufacturing plant for erection at EPIP under EPCG Scheme and cleared the goods vide two Bills of Entry availing concessional rate of Customs Duty and furnished Bank Guarantee. The appellant avai....

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..../2015   SCN No.VIII(40)01/EPCG/ADJ/CUS/ACG/201-15/5018 dt. 25.08.2015 Demand Rs. 1,58,989/- Penalty imposed Rs. 50,000/- u/s 117 of Customs Act, 1962 CUS Appeal No.75818/2016 All the four appeals are taken together for disposal since the dispute pertains to common issues and only two Bills of Entry are involved. Show cause notices were issued and after due process of law vide Order-in-O....

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....dication orders. He further submits that penalty is not warranted in the present situation as the circumstances are beyond the control of the appellant assessee. He also argued that there was no intention to evade payment of the duty, hence, the penalty charged under Section 117 of the Act may kindly be set aside. 3. Ld. AR appearing on behalf of the Revenue reiterated the orders of the Lower Aut....

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.... the provisions of this Act or who fails to comply with the provisions of this Act, etc., where no express penalty is elsewhere provided for such contravention or failure, shall be liable to penalty. In the present case, I find that the appellant failed to comply with the provisions of the Act by way of non-fulfillment of the obligations of the Act, the imposition of penalty under Section 117 is w....