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TMI Blog2017 (11) TMI 1703X X X X Extracts X X X X X X X X Extracts X X X X ..... rect value of the imported goods per se amounts to any of the acts referred to in the said provision. In respect of design, engineering and technical supervision charges, the actual value of the services requires interpretation of the agreement and from the nature of the contract, which includes design, engineering and technical supervision charges, it is a matter of interpretation of contract as to whether value of those services form part of the value of goods and services and if so, how to quantify the same. Penalty not warranted and is set aside - appeal dismissed - decided against Revenue. - Central Excise Appeal No. 79 of 2015 - - - Dated:- 16-11-2017 - C.V. Nagarjuna Reddy and Challa Kodanda Ram, JJ. Shri Swaroop Orilla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration and short payment of duty. (c) Whether the CESTAT is correct in setting aside the confiscation and redemption fine merely because penalty was set aside particularly when such penalty was imposed under Section 114A of the Customs Act, 1962 on account of suppression of facts, which is independent and has nothing to do with the applicability of the provisions of Section 111 of the Customs Act, 1962 for imposing such penalty. (d) Whether the CESTAT s final order No. 21712-21713/2014, dated 12-9-2014 is legally tenable to the extent of setting aside the penalty, confiscation and redemption fine particularly when the same being a non-speaking order, inasmuch as none of the detailed findings of the adjudicating authority were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may pay the amount of duty or interest before service of notice on him as envisaged under sub-section 2(1) and that Proper Officer, who on receipt of such information, shall not serve any notice on the person in respect of his duty or interest so paid. He has further submitted that it is not in dispute that even before the show cause notice was issued by the Proper Officer to the respondent, the differential duty was paid and that therefore, the penal provisions of Section 114AA are not attracted. The Learned Counsel further submitted that under Section 18 of the Act, the importer is provided with the facility of making provisional assessment of duty and he be liable to pay the differential duty on final assessment under sub-section (2). He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants were informed that they were liable to pay the same, they paid it immediately with interest without waiting for show cause notice and without any dispute. He submits that the amount was paid before all the imports took place and therefore while filing the bill of entry and submitting the documents this got left out. It has to be noted that the appellants never concealed any fact from the Department and as soon as they were asked to furnish documents, they submitted all the documents such as contracts and detailed agreements, etc. When the documents were received, the department objected that design and engineering charges also should suffer duty and this was also paid by them with interest and it is the appellant s submission that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, from the second bill of entry, always the assessment was provisional and therefore, on that ground also, it may not be appropriate to impose penalty. Therefore, the penalty imposed on this basis is also set aside. 6. In the aforementioned admitted facts of the case and provision of law, we are of the opinion that Section 114AA does not get attracted as sine qua non for invoking the said provision is that it must be established that a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document, which is false or incorrect in any material particular, in the transaction of any business for the purposes of the Act. As noted herein before, when the Act itself ..... X X X X Extracts X X X X X X X X Extracts X X X X
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