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2003 (5) TMI 390

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..... . Officer, R.K. Lahan, Int. Officer, J.K. Lal and Satbir Sharma, Appraising Officers of Customs, for the Respondent. [Order]. By this order we dispose of the application dated 8-1-2002 filed by M/s. Amines Plasticizers Ltd. (hereinafter referred to as the applicant ). The applicant had imported two consignments of Deithonalamine (207.936 MT and 143.64 MT) through Letter of Authority H .....

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..... on being pre-importation costs paid by the applicant, were not included in the assessable value of the goods. 2. A show cause notice dated 8-7-1998 was, therefore, issued to the applicant by the Additional Commissioner of Customs (Imports), Mumbai demanding differential duty of Rs. 2,96,245/-. 3. The applicant deposited/paid the said differential duty of Rs. 2,96,245/- in June, 1997. 4. The .....

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..... was held on 8-5-2003. The Applicants M/s. Amines Plasticizers Ltd. and Shri H.K. Ruia, Executive Director were represented by Shri Sujay Nitin Kantawala, Advocate and Shri A.D. Mate, Materials Manager. 8. The ld. Advocate submitted that the applicants have admitted the entire duty as demanded in the Show Cause Notice dated 8/16-7-1998 and that same has been paid by them during the course of i .....

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..... full and true declaration of additional duty liability which is equal to the duty demanded in the show cause notice. Accordingly, the following conditions are laid down under Section 127C(7) of the Customs Act, 1962 for settlement of this case. Duty of Customs : 13. In this case, the amount of the additional duty liability payable by the applicant is settled at Rs. 2,96,245/-. Since the said a .....

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