9911796707
TMI Blog2006 (7) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... aram, Deputy Commissioner and J. Terrence Rodrigo, SIO, DRI, for the Department. [Order]. M/s. Kanishk Steel Industries, Gummudipoondi - 601 201 (hereinafter referred to as the Applicant ) have filed this application for settlement of their case with reference to the Show Cause Notice F. No. VIII/26/292/2004-DRI, dated 10-12-2005 issued by Additional Director General, Directorate of Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DEPB licences as well as TRA were forged and fabricated. Accordingly, the Show Cause Notice was issued demanding the entire customs duty on the goods cleared to the tune of Rs. at Rs. 6,78,762/. It was also proposed to confiscate the goods imported and to impose penalty on them. 4. The applicants in their application stated that they purchased the said DEPB licences from the market and paid the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate for the applicant company explained the background of the case and submitted that they had acted under the bonafide belief and paid the amount of Rs. 3,43,783/-, during the investigation itself, despite the demand is barred by the limitation. The balance amount has also since been paid by them. On immunity from interest, the Advocate relied on various decisions of this Bench. The Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for immunities from interest, confiscation, penalty and prosecution. 8. With regard to interest, we find that this is a special case in as much as the applicant is an innocent victim of the criminal activities of certain people. There is no evidence that the applicants had knowledge and took part in the forgery and fabrication of the licences and TRAs. Apparently, they purchased this forged l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
