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TMI Blog2017 (2) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the transaction before us are not in dispute. Insofar as the purpose of the import was clearly stated as being for use in the proposed ‘Sethusamudram Project’ which stood frustrated, the bona fides of the transaction is not in dispute - In the present case, we agree with the findings of the CESTAT that the provisions of 111(f) and 111(j) would not stand attracted insofar as there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and false and the same has been filed by suppressing the material facts. 2. Whether the Tribunal was justified in setting aside the order of confiscation imposed for contravening S. 111(j) of the Customs Act when the importer has removed the goods on the strength of an improper permission obtained by suppressing material facts and without payment of duty. 3. Whether the Tribunal was justifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the coastal run, duty was remitted on the tug on 14-10-2008. (c) A show cause notice was issued on 16-10-2008 in terms of Section 124 of the Act proposing to confiscate the tug in terms of Sections 111(f) and 111(j) of the Act. The assessee was also called upon to show cause as to why penalty not be imposed in terms of Section 112(a) and why the duty amount already paid not be appropriated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not a case of supplying false information or suppression/misdeclaration of relevant facts. 4. The provisions of Sections 111(j) and 111(f) of the Act are extracted below :- 111. Confiscation of improperly imported goods, etc. - The following goods brought from a place outside India shall be liable to confiscation :- (f) any dutiable or prohibited goods required to be mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated as being for use in the proposed Sethusamudram Project which stood frustrated, the bona fides of the transaction is not in dispute. 7. Though the thrust of the substantial questions raised for adjudication as well as the arguments of Mr. V. Sundareswaran, Learned Counsel appearing for the Revenue allege suppression of facts by the assessee, no material has been brought on record at any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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