2009 (1) TMI 650

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..... or the Respondent. [Order per : K.K. Agarwal, Member (T)]. These are four appeals filed by the revenue and two by the assessee. Since they are arising out of a common order, they are being decided together. 2. The brief facts of the case are that the respondent Videocon Appliances Ltd. imported certain components used in the manufacture of refrigerator and cleared goods in bond at the .....

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..... penalty under Section 112A on V.R. Sambu, GM. The show cause notice was adjudicated by Commissioner (Import) wherein he confirmed the demand of Rs. 29,34,563/- and imposed penalty of equivalent amount on Videocon Appliances Ltd. under Section 114A of the Customs Act. A penalty of Rs. 1 lakh was also imposed on Sambu, GM. Both Videocon Appliances Ltd. and Sambu had come up in appeal before us inter .....

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..... e that in respect of 9 bills of entry of which goods were cleared at Aurangabad, the jurisdiction lies with the Commissioner of Customs and Central Excise, Aurangabad only and not with the Commissioner of Customs (Imports), Mumbai. Both sides agree that the matter should be remanded for decision by the Commissioner (Import), Mumbai in respect of 6 bills of entry where the goods were ex-bond in Mum .....

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