Appellants Must Pay Duty and Interest for Import Violations; No Penalties u/s 114A Due to Officer Clearance.

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....100% EOU - shortage of imported materials and non-movable items - the appellants have violated the conditions of the Notification and in terms of the Bond they have submitted at the time of import, they are liable to pay duty along with applicable interest - penalty u/s 114A and other penal provisions cannot be invoked when the goods were permitted to be cleared by the officers.....