9911796707
TMI Blog2003 (5) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. M/s. N.S. Corporation and Sh. Prem Kumar Gupta, Proprietor of M/s. N.S. Corporation (henceforth referred to as the applicants) have filed applications under Section 127B of the Customs Act, 1962 to settle the dispute arising out of Show Cause Notice dated 14-11-2002. 2. Brief facts of the case are that the applicants are importers of Light fittings and Chandeliers and filed Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Prem Kumar Gupta the Prop. of M/s. N.S. Corporation; (iii) Sh. Manoj Shinghal, (iv) Sh. Raman Gupta are hereby called upon to show cause to the Commissioner of Customs, New Customs House, New Delhi within 30 days of receipt of this notice as to why :- (a) The value of the goods as declared by the importer should not be rejected under Rule 10A of Customs Valuation Rules, 1988 as the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gupta under Section 112(a) and/or Section 114A of Customs Act, 1962. (e) Penalty should not be imposed on Sh. Raman Gupta and Manoj Gupta under Section 112(a) of the Customs Act, 1962. 3. Copies of the applications filed by the applicants were sent to Commissioner of Customs. The Commissioner (Customs) vide his letter dated 28-2-2003 has confirmed the brief facts of the case as enumera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers to admitted duty liability of the applicants. The applicants have stated that their duty liability comes to Rs. 12,80,188/- as indicated in the Show Cause Notice and not Rs. 2 lakhs mentioned in their initial application. 8. The Commission has gone through the case records and submissions made by the ld. Advocate of the applicant at the time of hearing. The amendment made to the initial appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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