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TMI Blog2019 (10) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... in paragraph 5.10 of Handbook of Procedures, has not been complied with. If that be so, the denial of the adjustment of duty saved against the impugned goods-declared and undeclared-would be tenable. However, the appellant has placed on record that the maximum fee mandated in the Policy has already been deposited; accordingly, the provisions in paragraph 5.10 of Handbook of Procedures is rendered inoperable. The appellant is entitled to adjustment of duty saved to the extent of the amount in the transfer release advice and the recovery of duty, if any, is to be restricted to any excess due thereafter. Thus, only the undeclared goods valued at ₹ 32,58,755 are liable to confiscation under section 111 of Customs Act, 1962 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d bill of entry no. 637842/09.07.08, claiming the benefits of notification no. 64/2008-Cus dated 9th May 2008 against license permitting duty saved of ₹ 6,68,93,756.44 on import of machinery in accordance with Export Promotion Capital Goods scheme in the Foreign Trade Policy, for clearance of spares valued at ₹ 25,94,376 ( 38253) which, on 21st August 2008, was provisionally assessed on payment of duty of ₹ 80,166 as per the notification supra. The consignment, said to comprise 44 items, was, on suspicion aroused by reference to various other invoices of the same supplier in the documents accompanying the consignment, subjected to examination and found to include 179 items in addition. The appellant claimed that these w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by restricting the confirmation of demand to the assessed, and paid, duty of ₹ 80,166 and that the balance remaining in the permissible duty saving should be applied to the duty leviability on the undeclared goods besides setting aside the other detriments. 5. As pointed out by Learned authorised Representative, the claim of being ignorant of the shipment of goods that had already been subject to duty and, therefore, not included in the bill of entry for standard spares and parts , is not easily acceptable. The contract with the supplier for procurement of the machinery includes supply of parts and spares over a ten-year period. It surely cannot be the claim of the appellant that any future import of spares is also e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mere protestation of ignorance of the additional shipment would not sustain in the face of evidence of correspondence that demonstrates otherwise. In the circumstances, we are unable to accept the claim of the appellant that the undeclared goods were, in fact, remnants of earlier duty paid consignments. These are, therefore, liable to separate assessment. We also cannot find any flaw in the confiscation of the undeclared goods with the attendant detriments. The eligibility for clearance under the scheme in the Foreign Trade Policy, except for non-availability of duty saved in the license has not been disputed in the show cause notice. 6. There is no allegation of any misdemeanour in the import of the declared goods. Nei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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