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TMI Blog2024 (1) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... n of passengers paying duty does not arise. This has also been affirmed by the Tribunal in the case of Alpha Future Airport Retail P. Ltd. [ 2017 (10) TMI 1198 - CESTAT NEW DELHI ] which has been upheld by the Supreme Court in AIRPORT RETAIL PVT. LTD. Versus COMMR. OF CUSTOMS (AIR CARGO EXPORTS) , NEW DELHI [ 2021 (10) TMI 998 - Supreme Cour ]. The Tribunal has clearly held that the provisions of Section 72 are applicable to the appellant and they are liable for duty along with interest. In view of the above, the duty along with interest is upheld. With regard to penalty as rightly observed by the Original Authority, there is no intention to evade payment of duty and the fact that the officers are also to verify the vouchers and countersign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962 and Trade Facility No.50/2005; admittedly, accepting their lapse, the appellant paid an amount of Rs.14,21,751/-. Accordingly, the Original Authority confirmed the demand along with interest and imposed penalty of Rs. 50,000/-. On an appeal, the Commissioner (Appeals) upheld the order of the original authority. Aggrieved by this order, the appellant is in appeal against this impugned order. 2. The learned counsel on behalf of the appellant submits that the promotional offer, in essence, give the customer s discount of 33% on the total value of three bottles of liquor purchased by them. The liquor cleared by the international passengers in excess of the baggage allowance should have been subjected to duty in their h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot done it intentionally to evade customs duty, therefore, imposition of penalty does not arise as there is no mens-rea and no specific provision has been invoked in the present case for imposition of penalty. 3. The learned Authorised Representative has reiterated the findings of the Commissioner (Appeals) and submitted that in the case of Alpha Future Airport Retail P. Ltd. Vs. CCE New Delhi (Air Cargo Export): 2018 (364) ELT 193 (Tri.-Del.), the Tribunal has observed that: The appellant has been issued private bonded warehouse license under Section 58. The appellant has also executed the bond under Section 59 ibid. The investigation into the affairs of the appellant has categorically showed that the appellant has violated with impunity, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n clearance for home consumption or 1 [export], or for removal to another warehouse, or as otherwise provided by this Act. Section 72 reads as: Goods improperly removed from warehouse, etc. (1) In any of the following cases, that is to say, - (a) where any warehoused goods are removed from a warehouse in contravention of section 71; (b) where any warehoused goods have not been removed from a warehouse at the expiration of the period during which such goods are permitted under section 61 to remain in a warehouse; 1 [(c) * * *] (d) where any goods in respect of which a bond has been executed under 2 [section 59 3 [***] ] and which have not been cleared for home consumption or 4 [export] are not duly accounted for to the satisfaction of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be serial number and as far as possible sale voucher books should be used in the duty-free shop in a chronological order. The licensee should intimate the Deputy/Asst Commissioner of Customs airport regarding the sale voucher/cash memo books that are in use from time to time. All such information is should be kept in a separate file and a customs officer in charge of the duty-free shop should ensure that only those cash memo books for each intimations have been received are in use. It shall be the responsibility of the person in charge of the duty-free shop to from every incoming passenger who purchases goods from duty free shop that all such purchases will be regarded as import in the country and all the provisions of the Customs act, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities at the airport and having realised their mistake in not properly justifying the transactions, necessary payments were made involving sale of liquor sold under discount in excess of duty-free allowances. Even during reply to show-cause notice, it was admitted that liability is accepted in case of 1716 bottles and have paid entire duty at the time of investigation. 4.3 The appellant before us has challenged these orders on the ground that that they are not liable to pay duty under Section 72 but the duty needs to be collected from the passengers and hence, demand against them is liable to be set aside. From the records, we note that the appellants were issued with Customs Bonded Warehouse License and permitted to operate the duty-free ..... X X X X Extracts X X X X X X X X Extracts X X X X
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