9911796707
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Issues: Import of goods for assembly, unutilized goods, duty charges, confiscation of goods, penalty imposition, dispute on value addition, exportation delay, General Warehousing Bond conditions, imposition of penalty and confiscation.
In the case, the appellants imported component parts for assembly of off-highway trucks during 1978-1983. The goods were found unutilized for over a year, leading to show cause notices for duty charges, confiscation, and penalties. The appellants claimed the goods were utilized but couldn't be exported due to a dispute on value addition requirements. The Collector confiscated the goods but allowed redemption on payment of fines. The appellants argued that the value addition dispute delayed export, beyond their control, thus penalty and confiscation were unwarranted. The JDR contended that ample time was given for export, and the Customs authorities weren't concerned with the value addition dispute. Despite no evidence supporting the value addition claim, the Tribunal found no merit in the appeals, confirming the confiscation and penalties. The Tribunal noted that the appellants failed to provide evidence supporting their claim of a 10% value addition agreement, as the Development Commissioner did not concur. Despite the lack of evidence, the appellants argued the delay was due to the value addition dispute. The Tribunal found no substance in this plea, concluding that the export delay violated the General Warehousing Bond and Notification 77/80 conditions. Mens rea was established for not exporting the goods promptly, with no extenuating circumstances presented. As a result, the Tribunal upheld the impugned orders, confirming the confiscation and penalties, and rejected the appeals.
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