TaxTMI 
TaxTMI 
2022 (3) TMI 515
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....g under heading No.1701 & 1702 have been omitted in the First Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957 with effect from 08.04.2011, as per section 78 read with 13th Schedule of the Finance Act, 2011 (8 of 2011) accordingly, the goods imported by the assessees was not exempted from additional duty of customs. However, the assessees have claimed the exemption notification in their Bills of Entry thereby, committed an offence of mis-declaration and wrongfully claimed the exemption. Therefore, a show cause notice dated 20.11.2013 was issued wherein, it was proposed as under:- a. The Bills of Entry as mentioned in Annexure-A & B attached to this notice and which have been assessed provisionally should not be assessed finally under Section 18(2) of the Customs Act, 1962 based on the test reports. b. The benefit of duty exemption as claimed under Sr.No.12 of Notification No.21/2012-Cus dated 17.03.2012 should not be denied to them and Additional duty of customs leviable under sub-section (5) of Section 3 of the Customs Tariff Act amounting to Rs. 4,18,76,670/- on 35900 MTs of imported raw sugar, should not be demanded under Sectio....
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.... Bills of Entry and respective Ex-Bond B/Es against Advance Authorizations). c. The quantity of imported raw sugar warehoused by M/s. SRAVL 159535 MT valued Rs. 416,05,70,792/- (cleared against warehouse Bills of Entry and respective Ex Bond Bills of Entry against Advance Authorizations) should not be confiscated under Section 111(m) and 111(o) of the Customs Act, 1962. d. Penalty should not be imposed on them under Section 112(a) and or 114A of the Customs Act, 1962. After consideration of the submission made by the assessees, the adjudicating authority has passed the following order:- a. The Bills of Entry as mentioned in Annexure-A & B attached to the notice which have been assessed provisionally stands assessed finally under Section 18(2) of the Customs Act, 1962 based on the test reports. b. I deny the benefit of duty exemption as claimed under Sr. No.12 of Notification No.21/2012-Cus dated 17.03.2012 by Shree Renuka Sugars Ltd, At & PO Bharapar, Tal.Gandhidham, Dist. Kutch and Additional Duty of Customs is leviable under sub section (5) of Section 3 of the Customs Tariff Act and order recovery for Rs. 4,18,76,670/- on 35900 MTs of imported ....
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....r only) on M/s. Shree Renuka Sugars Ltc. under Section 114A of the Customs Act, 1962. However, the benefit of reduced penalty under the first proviso shall be available subject to the condition that the amount of penalty so determined is paid within the period of thirty days referred to in that proviso of Section 114A. h. I deny the benefit of duty exemption as claimed under Sr.No.12 of Notification No 21/2012-Cus dated 17.03.2012 by M/s. Shree Renuka Agriventures Limited in respect of imported raw sugar 159535 MT valued at Rs. 416,05,70,792/- (cleared against Warehouse Bills of Entry and respective Ex-Bond B/Es against Advance Authorizations). i. I order confiscation of imported raw sugar warehoused by M/s. Shree Renuka Agventures Limited for 159535 MT valued at Rs. 416,05,70,792/- (cleared against warehouse Bills of Entry and respective Ex-Bond Bills of Entry against Advance Authorizations) under Section 111(m) and 111(0) of the Customs Act, 1962. I impose redemption fine of Rs. 20,00,00,000/- (Rupees Twenty Crores Only) on M/s. Shree Renuka Agriventures Limited under Section 125 of the Customs Act, 1962, in lieu of he confiscation for the goods provisionally as....
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....further submits that the impugned raw sugar imported by the assessee was not available for concession nor it was cleared under bond or an undertaking. The goods appearing in the bills of entry was cleared under Advance Authorization during the period from 08.04.2011 to 30.06.2013 when goods were not available, confiscation of goods was not correct and legal. 2.3 He submits that in the present case, the department has not been able to find any collusion or willful misstatement or suppression of fact in the impugned dispute. He submits that the assessees have paid the duty with interest and no duty payment is due therefore, no penalty shall be levied if the assessee had paid duty with interest. He submits that though the show cause notice was received on 20.11.2013 whereas, the duty of Rs. 4.18 Crores with interest of Rs. 1.30 Lacs was paid on 10.05.2013 and 17.05.2013 despite this the show cause notice was issued and the adjudicating authority has wrongly confirmed the same. The assessees have also filed additional written submission which were taken on record and considered the same. It is the submission of the assessees that in some of the bills of entry they have paid the addi....
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.... the exemption notification from payment of additional duty of Customs was not available to the assessee. Despite unambiguous position, they have claimed the exemption notification which clearly shows that assessees had intention to evade the customs duty. He further submits that by declaring and claiming the exemption notification wrongly, the assessees have made themselves liable for penalty and the goods in respect of which the mis-declaration was made are liable for confiscation therefore to the extent that the adjudicating authority has confiscated the goods and imposed the penalty by denying the exemption, there is nothing wrong in the order. 3.1 He submits that the assessees' plea is only that by ignorance of law, they claimed exemption notification which has no excuse and even if there is no mens rea since there is an admitted mis-declaration in the bills of entry, the assessees are liable for penalty. He also placed reliance on the following judgments:- • CC, (Export), NHAVA SHEVA v/S. MAGUS ESTATE & HOTELS PVT LTD- 2008 (222) ELT 245 (Tri.Mum) • S S METALS & ALLOYS v/S. CC (EXPORT), JNCH, NHAVA SHEVA- 2014 (312) ELT 151 (Tri-Mum) â€....