TaxTMI 
TaxTMI 
2025 (11) TMI 1568
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the said amount of duty of Rs. 22.98,413/-under Section 28AA of the Customs Act. 1962, and order to recover the same from M/s Simon Electric Private Limited (iii) I impose penalty of Rs 22,98,413/- (Rupees Twenty Two Lacs. Ninety Eight Thousand Four Hundred and Thirteen Only) on M/s Simon Electric Private Limited, under Section 114 A of the Customs Act. 1962." 2.1 Appellant had filed Bill of Entry No. 6930930 dated 30.09.2016 (INSTT6) under the provisions of Section 46 of the Customs Act. 1962. through Customs Broker M/s DHL Logistics Pvt. Ltd. for import of 8 sets of second hand 'Injection Moulding Machines from Taiwan. 2.2 The said goods have been imported under Commercial Invoice No SME2016000000829 dated 18.08.2016. The consignment was reassessed after first check examination at the value of Rs.76,41,382/- 2.3 During the course of audit as communicated by Principal Director of Audit (Central) Lucknow vide Audit Memo No.06 dated 22.01.2019 these imports has per the terms and conditions of Notification No.09/2016-Cus(ADD) dated 15.03.2016 attracted Anti-Dumping Duty also. A Show Cause Notice dated 21.05.2019 was issued to the Appellant asking them to Show ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a comprehensive view of a commercial transaction. It often becomes difficult for Customs officers to properly assess custom duties and ensure compliance within the short time available to them 7.5 Thus, in the current era of trust based self-assessment system, it is the responsibility of the importer to properly assess the duty on goods and file clearance documents. If self-assessment is found to be not correct at later stage, the act of the importer becomes blameworthy. Even after the fact of levy of Anti-Dumping Deity was revealed to the importer by way of issuance of show cause notice, they continued to contest the matter on the basis that Anti-Dumping Duty was levied after filing of Bill of Entry It is thus clear that there was an intention to clear the goods without payment of Anti-Dumping Duty. It amounts to nothing but suppression of facts and mis-declaration with an intention to evade payment of duty. 7.6 I find that the importer had wilfully suppressed and mis-declared the facts in the Bills of Entry and thereby violated the provisions of Section 17 of the Customs Act, 1962. Therefore the extended period of limitation as provided in Section 28(4) of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dicating authority imposed equal penalty under Section 114A of the Act. 6.4 However, in the impugned order, the adjudicating authority has himself admitted that the BoE was re-assessed after first check examination by the Customs, where import goods are being examined prior to assessment, on request of the importer or as per order of the Assessing Appraiser or the proper authority. At the time of first check, the importer presents the BoE along-with all original import documents, technical literature etc. for examination of the goods by Customs and after carrying out the examination, Preventive Officer endorses the examination report on the BoE as well as in the System. After the examination is completed, the importer presents hard copy of the BoE to the Assessing Officer, who completes the assessment in the System, with approval of AC/DC (Group). Immediately thereafter, the System prints Customs copy of Bill of Entry along with three copies of TR-6 Challan for payment of tax and clearance of goods by the importer. 6.5 From the above procedure of first check, I find that in case of any willful or unaware mis-statement or suppression of facts made by the importer r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r provision with which we are concerned in this case is Section 11AC relating to penalty. It is as follows : [11AC. Penalty for short-levy or non-levy of duty in certain cases.- where any duty of excise has not been levied or paid or has been short-levied or shortpaid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of section 11A, shall also be liable to pay a penalty equal to the duty so determined : [Provided that where such duty as determined under sub-section (2) of section 11A, and the interest payable thereon under section 11AB, is paid within thirty days from the date of communication of the order of the Central Excise Officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of the duty so determined : Provided further that the benefit of reduced penalty under the first proviso shall be available if the amount of penalt....