Carnet misuse through repair misdeclaration - duties paid, no concealment, notification benefit denied.

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....Carnet violation through non-filing of Bill of Entry - misdeclaration and misuse alleged. Notification 94/1996 applicable. Misdeclaration accepted for repair purpose, duty on repairs confirmed. No physical concealment, duties paid at import, denial of Notification benefit unjust. Redemption fine and Section 112(a) penalty set aside. Additional ground on duty determination raised for first time, being legal issue, remanded. Order modified to extent of allowing redemption fine and penalty, remanded for deciding additional ground on basic duty liability. Appeal disposed.....