9911796707
TMI Blog2002 (3) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Mannu Export House, a partnership firm and 3 of its partners have also filed Application Numbers 158/2001 to 177/2001 all dated 4-12-2001 (in all 20 applications). 3. M/s. Jain Engineering Company, a partnership firm and 3 of its partners have also filed Application Numbers 178/2001 to 185/2001 all dated 4-12-2001 (total 8 applications). 4. All the applicants in the aforesaid applications are partnership firms belonging to one family. S/Shri Sital Prasad Jain, Virender Kumar Jain, Devender Kumar Jain and Ravinder Kumar Jain are partners in M/s. Mannu Export House and M/s. Jain Engineering Company whereas S/Shri Sital Prasad Jain, Devender Kumar Jain Ravinder Kumar Jain are partners in M/s. International Auto Suppliers. All these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble value of the goods imported by them and producing invoices of the concerned supplier along with packing list, price list and catalogues. The Customs authorities in relation to a Bill of Entry No. 514927, dated 24-2-1997 filed by M/s. Munnu Export House at the Air Cargo Unit, New Delhi for clearance of tractor parts, namely, Piston Rings Sets and Piston Assembly Sets doubted the declared assessable value and initiated inquiries. The inquiries conducted in this case revealed that the importer had been producing different invoices declaring much lower assessable values and had been suppressing the invoices containing the correct values. It was also revealed that the supplier of the goods in U.K. had been supplying two sets of invoices and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared the value of the goods while effecting the imports. 8. The applications were heard for Admission on 7-2-2002. 9. The Advocate for the applicants stated that he is admitting the entire duty liability. He requested that Rs. 5,00,000/- already recovered by the department through encashing the bank guarantee may be adjusted against their liability. He, therefore, requested that their applications may be admitted. 10. The representative of the Revenue stated that as the Applicants are admitting entire duty liability as raised in the show cause notice, the only issue left to consider is whether the invoices are real or not, and this issue should be left to be determined by the department in adjudication proceedings. 11. The Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t submitted by the Jurisdictional Commissioner under Section 127C(1), which does not contain any objection to the admission of the applications. We accordingly allow the applications to be proceeded with under Section 120C(1) of the Act. The Applicants are directed to deposit the duty amount payable by them as per show cause notices within 30 days of the receipt of this order. It has been stated on behalf of the Applicants that the Customs Authorities had encashed bank guarantees of an amount of Rs. 5,00,000/- and this amount which is already encashed by the department should be ordered to be adjusted against the admitted duty liability. The encashment of bank guarantees to the tune of Rs. 5,00,000/-is confirmed by the Revenue. The Applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 to 161/2001 all dated 4-12-2001. In view of the above we do not see any reason to change our order as pronounced in the Court. Attention of all concerned is drawn to sub-section (2) and sub-section (3) of Section 127F of the Act. Annexure - A to Order No. A-51/Cus./2002, dated 13-3-2002 Sl.No. Name of the Applicant Application No. SCN No./Date Amount of duty involved in SCN Bill of Entry No. Date 1. M/s. International Auto Suppliers 3 others 138 to 141/2001, dt. 4-12-2001 SIIB/Cus./43/97/10064-68, dt. 11-10-2000 12,11,067 No. 924635, dt. 12-10-95 No. 962081, dt. 28-8-96 No. 968465, dt. 17-9-96 2. M/s. Munnu Export House 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 170 to 173/2001, dt. 4-12-2001 SIIB/Cus./43/97/13053-56, dt. 16-7-2001 1,73,972 No. 953591, dt. 18-7-96 10. M/s Munnu Export House 3 others 174 to 177/2001, dt. 4-12-2001 SIIB/Cus./43/97/13912-15, dt. 6-8-2001 91,635 No. 959235, dt. 8-8-96 11. M/s International Auto Suppliers 3 others 150 to 153/2001, dt. 4-12-2001 SIIB/Cus./43/97/14365-68, dt. 17-8-2001 2,51,699 No. 962082, dt. 20-8-96 12. M/s International Auto Suppliers 3 others 154 to 157/2001, dt. 4-12-2001 SIIB/Cus./43/97/15852-55, dt. 24-9-2001 1,21,511 No. 972272, dt. 26-9-96 Total Amount 70,41,857 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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