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TMI Blog2017 (6) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... long with interest payable thereon. Penalty u/s 112 and 114A of CA - Held that: - It is evident from the facts and circumstances of the case that diversion of the goods to their sister concern has not been done with intention to evade the Customs Duty concession. Consequently, there is no justification to impose the penalty on the Appellants. Appeal allowed - decided partly in favor of appellant-assessee. - Customs Appeal No. 53153 of 2016 - FINAL ORDER NO. 53314/2017 - Dated:- 16-5-2017 - (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) (Rep by Sh. Rohit Choudhary Ms. Preeti Khiwani, Adv.) (Rep. by Sh. R.K. Manjhi, DR) ORDER The present appeal is filed against the order-in-appeal no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Commissioner (Appeals) upheld the original authorities demand of Customs Duty, the Appellants have approached this Tribunal in appeal. 3. With the above background, we heard Shri Rohit Choudhary Ms. Preeti Khiwani, learned counsels for the Appellants and Shri R.K. Manjhi, learned DR for the Revenue. 4. The learned counsel for the Appellants admitted that they had cleared the imported goods in semi-processed condition to their sister unit at Ambarnath (Maharashtra). However, his argument was that their sister concern was also making use of the material for manufacture of the same declared goods i.e. FRP Rods. Inasmuch as the primary requirement that the imported material should be used in the manufacture of declared goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with interest payable thereon. It is further on record that such Customs Duty along with interest has already been paid by the Appellants. 6. It has been submitted on behalf of the Appellants that the diversion of imported goods were made with no malafide intention. Further, it is seen from the record that the imported goods have been utilised by their sister concern in the manufacture of identical goods which have been also cleared on payment of the applicable Central Excise Duty. It is evident from the facts and circumstances of the case that diversion of the goods to their sister concern has not been done with intention to evade the Customs Duty concession. Consequently, we are of the view that there is no justification to impose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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