2026 (5) TMI 1683

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....mounting to Rs. 25,58,505/- against the appellant in respect of goods imported Bills of Entry, details of which have been provided in Table-III, under section 28(4) of the Customs Act, 1962 [The Customs Act] with penalty under section 114 of the Customs Act. The Commissioner, however, dropped the demand of Rs. 53,49,861/- in respect of remaining Bills of Entry. 2. It transpires from the records that the appellant imported various items through 215 Bills of Entry and described the goods/items as "Auto parts for captive consumption/Auto parts units" and availed the benefit of Serial No. 530A of Notification No.50/2014Cus dated 30.06.2017 [The Exemption Notification] and paid basic customs duty at the concessional rate of duty of 10%. It ne....

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....the importer along with CE certificate and the fact that these documents were produced before audit but have not been challenged in the notice, I hold that benefit of Sr. no 530A provided under Notification no. 50/2017-Cus dated-30.06.2017 (as amended by Notification no. 06/2018-Customs dated-02.02.2018) in respect of parts imported as mentioned in above table was correctly availed by the noticee and demand raised in Show cause of notice in respect of bills of entry for the impugned goods imported was liable to be dropped. 13.9 At the same time, on perusal and analysis of Annexure-I & Annexure-II submitted by the noticee, I observe that in Annexure -II, there was mention of Finished good no. (FG) 312705AA3 in whose manufacture, som....

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.... connection, learned consultant has placed the Chartered Accountat Certificates from which it is clear that only 21 Finished Goods Certificates were enclosed and the last certificate relating to Finished Goods no. 312705AA3 was not enclosed. The said certificate has now been enclosed at page no. 182 of the Appeal Memo. 6. Mr. Girijesh Kumar, learned authorized representative for the department, however, submitted that a categorical findings has been recorded by the Principal Commissioner that the relevant Finished Goods no. 312705AA3 was not enclosed either in Annexure-I of the reply to the show cause notice or in the Certificate issued by the Chartered Accountant and so the appeal should be dismissed. 7. The submissions advanced by t....