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TMI Blog2017 (7) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of duty liability by recourse to the exemption to the extent of credit available under the scheme. The goods are not available for confiscation. In the absence of the availability of said goods or its lien, with the confiscating authority, redemption is an impossibility and the quid pro quo, sanctified by law, for such redemption is evidently absent - the redemption fine set aside. The disallowance of recourse to the exemption notification and the imposition of penalty is upheld. Appeal allowed - decided partly in favor of appellant. - Appeal No. C/83/2008 - A/87495/17/SMB - Dated:- 23-5-2017 - Shri C J Mathew, Member ( Technical ) Ms Lakshmi Menon, Advocate for the appellant Shri D.K. Sinha, Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute that the appellant themselves requested regularisation of the import vide their letter dated 15th December 2006. 4. It is the claim of the appellant that they had themselves come forward to rectify the erroneous import and that the inaccuracy in declaration was a consequence of failure on the part of the supplier to hand over the missing invoices at the time of shipment. Accordingly, no motive should be attributed to this failure to discharge duty liability in full at the time of import. 5. Appellant seeks to regularize the import by discharging duty liability using the credit and to bring the missing goods on record. The appellant operated under the facility afforded to reputed importers who could be relied upon, on the strength ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of import is not available for being extended in recovery proceedings. Accordingly, there is no merit in the claim of the appellant for discharge of duty liability by recourse to the exemption to the extent of credit available under the scheme supra. 7. The appellant did not display due diligence in reporting the discrepancy between the document filed the time of import and the quantity of goods cleared against the bill of entry. In the circumstances, and particularly owing to the responsibilities that devolve on those registered under the green channel facility, the omission cannot be held to be devoid of intent to evade of duty. The liability to confiscation of the goods that had not been declared is a natural consequence. 8. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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