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TMI Blog2008 (11) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... 111(1), 111(m) and 111(o) of the Customs Act, 1962 with an option to redeem the same on payment of fine of Rs. 2,00,000/- and also imposed a penalty of Rs. 1,00,000/- on the importer under the provisions of Section 112(a) of the Customs Act, 1962. The importers only challenge the confiscation and penalty as according to them, the non-inclusion of item in the bill of entry and invoice filed during assessment was not deliberate and not with any malafide intention and they do not dispute the liability to pay duty. 2. We have heard both sides. The finding of the Commissioner on the liability of the Run Out Leak Testing Gauge to confiscation is to be found in para 12 of the impugned order which is reproduced herein below. 12. I have careful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was bona fide than they should have produced other set of invoices too which were apparently issued prior to the invoices that were produced at the time of assessment. Moreover, the importer obtained TRA under EPCG for higher value i.e. the value of the consignment eligible for import under EPCG plus the value of Run out Leak testing gauge which was not covered by EPCG license (the TRA specifically excludes Run out leak testing gauge from its coverage). Since the said Run out leak testing gauge was not covered under the EPCG license, the importer tried to clear the said goods on concessional rate of duty by producing different sets of invoices by not declaring run out leak testing gauge in the bill of entry. 12.1 The importer al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 111(m) of the Act and therefore liable to confiscation. 12.3 As per Section 111(o) of the Customs Act, 1962 any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer. In the present case, the importer have attempted to clear the run out leak testing gauge under EPCG scheme even though these goods were not covered under the EPCG license. Thus, violated the conditions of the exemption notification No. 97/2004. Therefore, I find these goods are rightly covered by the provisions of Section 111(o) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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