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TMI Blog2016 (11) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... at too, on the depreciated value. There is no liability to customs duty at the time of import and section 14 of Customs Act, 1962, along with its attendant Rules, can be invoked only in relation to payment of duty. We agree with that contention and, considering their eligibility for duty-free import as well as the deferment of any duty liability on warehoused goods, we hold that the goods are not liable for confiscation. The recourse to penal provisions under section 112 in the impugned order without a finding that the goods are liable to confiscation under section 111 is also improper - Decided in favor of the assessee. - APPEAL NO: C/1209/2004, CROSS-OBJECTION NO: C/CO-69/2005 - Order No. A/90457-90458/16/CB. - Dated:- 15-3-2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter to obtain enhancement of value for import of capital goods, a consummation that would rescind the demand. Importer was also held to be liable to penalty under section 112 and section 114A of Customs Act, 1962 and ₹ 1,50,000 ordered accordingly. The Director, Shri KG Gupta, was imposed with a penalty of ₹ 5,000. Revenue is in appeal against this order and importer has filed a memorandum of cross-objections under section 129A of Customs Act, 1962. The importer having sought the setting aside of the impugned order, we consider that to be an appeal for disposal accordingly. 4. Before we proceed to examine the grounds of appeal on both sides, we note certain peculiarities in the impugned order. The adjudicating Commissioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14A of Customs Act, 1962 are also cited to challenge the legality and propriety of the impugned order. The failure of the adjudicating Commissioner to adequately refute the several contentions of the importer is also listed among grounds, along with failure to record the motive of under-quantifying the export obligation and failure to rebut the contention that warehoused goods are not required to be subject to appraisal, to seek remand of the matter. The other prayer is for enhancement of penalty. 6. Learned Authorized Representative reiterated the grounds of appeal and prayers sought for in appeal of Revenue. 7. In the memorandum of cross-objection, importer-respondent claims that non-inclusion of the dismantling and packing charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imported goods for manufacture of export. The said Letter of Permission is also a licence for import, if required, of restricted items and it appears that this facility has been misread by the officers concerned to allege that the capital goods limit permitted by Development Commissioner is a quantity licence and that imports in excess of such limit is a contravention. In the era of open general licence , export oriented units cannot be subjected to import restrictions that do not apply to other importer; on the contrary, unlike other manufacturers, the units under the scheme acquire a blanket licence for import of restricted items, few as these are, without any impediment. Permission accorded by Development Commissioner for capital goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n law. The manner in which the importer, a manufacturer contributing to national productivity and to foreign exchange reserves, was pursued, in apparent disregard of statutory provisions, does not enhance the credibility of the revenue administration. An appeal against such an order by Revenue merely perpetuates the uncertainty confronting the importer and compels continuing commitment of resources to the appellate process by a manufacturer despite having received a favourable order. Reviews are to be undertaken with circumspection and in adherence to the statutory provisions. 11. In the circumstances of import of goods for warehousing without liability to duty and the exemption to which the appellant is entitled, re-assessment is an aca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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