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TMI Blog2005 (2) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : S.S. Sekhon, Member (T)]. - These two appeals are being disposed of by this common order, after hearing the ld. Advocate for the appellants and the ld. DR for the Respondent. 2. The issue involved is recovery of duty ordered on optical fibre cable laid around Bombay under sea pursuant to Flag Project , a point at Prabhadevi to the territorial waters limit and consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this account were made and Rs. 7.00 lakhs approx on the length of cable which was used as replacement and repairs and for which no Bills of Entry were filed were also effected. Penalty of Rs. 10.00 lakhs each on M/s. VSNL and M/s. Patvolk Agents of M/s. AT T and M/s. KDD, the foreign suppliers and principals who were also imposed penalties under the provisions of Section 112 of the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed his functions pursuant to the agency made by the ld. Advocate for Patvolk are grounds enough to set aside the penalty imposed on Patvolk. We do not uphold the findings of the ld. Commissioner that M/s. Patvolk, as agent appointed by M/s. AT T and M/s. KDD, through their sub-contractors. We find that penalty of Rs. 82,37,055/- has been imposed on M/s. AT T (now known as M/s. Tyco Sub Marin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty liability of Rs. 7.00 lakhs (approx) on cables replaced and repaired, it is an admitted position that M/s. VSNL supervised the repairs and replacement of this length of cable and they therefore cannot be heard of not being aware about the repairs/replacement work being carried out with imported goods. They therefore knowingly dealt with the goods which they were aware are non-duty paid and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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