Importer paid duty on apples via scrips, later paid cash+interest. No fraud/evasion proven. Penalty set aside. Goods not confiscatable.

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....Customs Act - Importer paid import duty on fresh apples through scrips issued under FMS, FPS, and VKGUY schemes, endorsed by officers. Subsequently, duty paid in cash with interest. Show cause notice issued invoking Section 28(4) for suppression and larger period of limitation unjustified. No culpability, fraud, or intent to evade duty proven. Penalty u/s 114A initially imposed Rs. 23 lakh, later enhanced to Rs. 1,72,61,089 set aside. Imported goods not liable for confiscation. Appeal allowed by CESTAT.....