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TMI Blog2004 (3) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... ame has been adjusted against the duty demand. He has imposed a penalty of Rs. 50,00,000/- on Shri Raju Bothra under Section 112(a) of the Customs Act for contravening the conditions of Notification No. 204/92 and for having rendered the goods liable to confiscation and also for rendering himself liable to penalty under the said section. The main allegation against the appellant in the Show Cause Notice is that the appellants had sold 54,265 Kgs. of Mulberry Raw Silk and 16,234 Kgs. of Dupion Silk imported under Duty Exemption Scheme. It is noted in the findings of the impugned order that the charge has been admitted by Raju Bothra, the Chief Executive of the Company. He also volunteered to pay the duty on the goods imported and sold by him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e export obligation made under the said licence had been discharged in full and export produce realised. 2. Shri B.V. Kumar, learned Advocate, filed detailed synopsis of the case and contended that in respect of the licences rendered to on which the claim has been rejected, the Commissioner was not justified in doing so, in view of the fact that the evidence had been produced. He referred to the evidence showing the fulfilment of export obligation and endorsements of discharge of the licences. Therefore, he submitted that in respect of the Advance Licence No. 3491621, an abatement of Rs. 1,34,413/- is available. He referred to pages 55 and 109-112 of the Paper Book to show that they had produced evidence with regard to export of the items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving all the abatements as claimed by them in terms of law, the liability will be only Rs. 33,54,676/-. It is his submission that they have already paid Rs. 70,00,000/-which has been adjusted in the order. He points out that Rs. 10,00,000/- were pre-deposited at the time of hearing of the stay and the Department has encashed Bank Guarantee of Rs. 3,70,218/-. Thus, an amount of Rs. 3,70,218/- has already been realized. He submits that the party is willing to deposit the balance duty liability of Rs. 33,54,676/-. He filed a detailed working sheet including the submissions made by him. 3. It is his submission that all the licences were impounded and they were not given even copies. They were not allowed to fulfill export obligation and, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the abatement in the matter. Therefore, we are of the considered opinion that in so far as the three disputed Advance Licences are concerned, the prayer for abatement has to be re-considered by the Commissioner in the light of the evidences produced by the appellants. Therefore, we remand the matter to the Commissioner to re-adjudicate the aspect pertaining to abatement claim of the appellants in respect of the three Advance Licences noted supra. The Commissioner shall grant an opportunity of hearing and deal with all the points raised by them and that would be raised before the Commissioner at the time of personal hearing. In so far as the penalty on Raju Bothra is concerned, we notice that the Commissioner has imposed a penalty of Rs. 50 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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