9911796707
TMI Blog2005 (11) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : S.S. Kang, Vice-President].- The applicant filed this application for waiver of pre-deposit of duty of Rs. 17.7414 crores. The applicant is Airport Authority of India. The demand is confirmed on the ground that the Airport Authority of India is unable to produce 65 consignments imported into India. 2. Brief facts of the case are that on 17-6-98. the officers of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a and the Airport Authority of India is unable to produce those consignments, therefore, separate SCN was issued for demanding duty as the applicants were appointed as custodian under the provisions to Section 45(3) of the Customs Act. As per the provision to Section 45(3) refers : Any imported goods are pilfered after unloading there of in a customs area while in the custody of a person referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention of the applicant is also that applicant also lodged the reports with the police regarding theft of the goods from the Customs area. 4. The contention of the revenue is that earlier SCN was issued for confiscation of the seized goods and applicants are liable for penal action. Present SCN was issued in respect of demand of duty in respect of 65 consignments which were imported int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in respect of earlier consignment on the basis of the contents of seized consignment. In this situation prima facie, we find cross argument is that the present demand is only on the basis of assumption and presumption that in earlier consignment also contains same goods such as gold biscuits and computer parts etc. Prima facie, in this situation, we find merit in the application, therefore, pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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