9911796707
TMI Blog2013 (8) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... w, take the stay petitions for disposal. These stay petitions are filed for the waiver of pre-deposit of penalties imposed by the adjudicating authority on the appellants under the provisions of Section 112(a) of Customs Act, 1962, the details of which are as follows: SN COD No. Stay Petition No. Appeal No. Appellant Arising out of Penalty u/s 112(a) & 112 (e) of Customs Act, 1962 1. C/COD/10521/13 C/S/10520/13 C/10585/13 M/s. Pravin Bhatt & Sons KDL/COMMR/26/2012-13, dt.24.09.12 Rs.10,00,000/- 2. C/COD/10522/13 C/S/10523/13 C/10586/13 Shri Jitendra P. Bhatt -do- Rs.10,00,000/- 3. -- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; C/S/1409/12 C/298/12 Rajkumar Mundra (Jain Indl. Corpn.) -do- Rs.1,00,000/- 15. -- C/S/1410/12 C/299/12 Rajkumar Mundra (Shyam Udyog) -do- Rs.5,00,000/- 16. -- C/S/10619/13 C/10692 /13 M/s. Kandla Clearing Agency Pvt. Ltd. Arising out of OIO No.KDL/COMMR/16/2012-13, dt.28.08.12 Rs.1,00,00,000/- 17. -- C/S/10620/13 C/10693 /13 Shri Shantilal Jain -do- Rs.1,00,00,000/- 18. -- C/S/10621/13 C/10694 /13 Shri Dev Kumar Kapta -do- Rs.2,00,000/- 19. -- C/S/10622/13 C/10695/13 M/s. Kandla Clearing Agency Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /13 C/10707/13 M/s. Kandla Clearing Agency Pvt. Ltd. -do- Rs.35,00,000/- 32. -- C/S/10635/13 C/10708/13 Shri Shantilal Jain -do- Rs.35,00,000/- 33. -- C/S/10636/13 C/10709/13 Shri Dev Kumar Kapta -do- Rs.1,00,000/- 34. -- C/S/10637/13 C/10710/13 M/s. Kandla Clearing Agency Pvt. Ltd. -do- Rs.70,00,000/- 35. -- C/S/10638/13 C/10711/13 Shri Shantilal Jain -do- Rs.70,00,000/- 36. -- C/S/10639/13 C/10712/13 Shri Dev Kumar Kapta -do- Rs.5,00,000/- 37. &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; 3. Heard both sides and perused the records. 4. On perusal of the records, we find that the appellants are Clearing House Agents, who cleared the consignments from Kandla Port. It is the case of the Revenue that the appellants had facilitated in clearing the consignments on the basis of forged/tampered licences. The findings of the adjudicating authority in this case, is in third round of litigation. In the earlier round, we directed the adjudicating authority to make available the forged/tampered licence and invoices on the basis of which, the duty liability has been demanded from the assessee. It is seen from the findings recorded by the adjudicating authority that the forged/tampered licences were not availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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