9911796707
TMI Blog2005 (9) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : K.C. Mamgain, Member (T)]. The applicants are seeking stay of the recovery of duty and penalty imposed under the impugned order No. 3/RLH/Adj/2005-06, dated 29-4-05. 2.It was pleaded that prima facie there is no evidence against the applicant M/s. Chirag Enterprises for short payment of duty. The charge against the applicants is that they have misdeclared the purity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted by the applicants that there had been short payment of special additional duty amounting to Rs. 1,99,151/- and they have already paid duty during the investigation. 3.It was contended on behalf of the Revenue that from the same exporter, various consignments were imported by the other firms also from ICD, Ballabhgarh and on taking sample of those goods, purity was found to be 99.95% altho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o supplied by the same exporter of the purity of 99.95%. 4.We have considered the submissions made by both the sides. We find that there is no prima facie evidence to hold that purity of zinc ingots is 99.95% as no sample was taken by the customs officers at the time of clearance of the goods. Neither any test report was supplied by the importer. Therefore, in these circumstances, the declared p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of the Commissioner as correct. Due to short declaration of weight, the duty evaded works out to more than Rupees five lakhs. Therefore, considering the facts and circumstances of the case, we direct the applicants to pre-deposit a sum of Rs. 5,00,000/- within 8 weeks and report compliance on 17-11-2005. On such pre-deposit, recovery of the balance amount of duty and penalty will stand stayed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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