2017 (5) TMI 320

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..... the appellant had declared the goods correctly with the claim of notification. It was now in the hands of Customs Authority to examine such claim of the assessee and to allow or deny the benefit of the same - It is well settled law that claim of any exemption benefit by the importer, which claim stand made by correctly declaring the goods, cannot lead to any confiscation or imposition of penalty. .....

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..... t, 1962. 2. After hearing both sides, we find that the appellant imported certain parts and machinery of the export goods and claimed the benefit of notification No. 104/2009, under Status Holder Incentive Scrip Scheme. However, it was found that said notification issued under the scheme is only for various capital goods. However, inasmuch as goods imported by the appellant were not covered by .....

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..... the benefit of said notification in number of imports, it has to be presumed that they are aware of the same and claim of exemption in respect of spare parts and accessories by the appellant reflects upon their malafide mind, thus calling for confiscation of the goods, imposition of penalty. 5. We note that the appellant had declared the goods correctly with the claim of notification. It was n .....

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