9911796707
TMI Blog2013 (9) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... concession availed by them in terms of Notfn. Nos. 16/2000-Cus dated. 1.3.2000 and 17/2001-Cus dated. 1.3.2001. (ii) I confirm the differential duty of Rs. 2,12,98,655/- (Rs. Two Crore Twelve Lakhs Ninety Eight Thousand six hundred and Fifty Five only) under proviso to sub-section (1) of Section 28 of the Customs Act, 1962 read with the conditions of the Notification Nos. 16/2000-Cus. Dated. 1.3.2000 and 17/20001-Cus dated. 1.3.2001; (iii) I order payment of interest on the duty demanded and confirmed above at the rates applicable in terms section 28AB of the Customs Act, 1962. (iv) I hold that 9949.828 MTs of melting scrap, valued at Rs. 5,33,54,932/- ( Rs. Five Crore Thirty Three Lakhs Fifty Four Thousand Nine Hundred and Thirty Two on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lakhs only) on Shri B.Umamaheswara Rao, Executive Director of S.D.V. Steels Limited, I.D.A., Kondapalli, Krishna District under Section 112 (a) of the Customs Act 1962. (iii) I impose penalty of Rs.30,00,000/-(Rupees thirty lakhs only) on Shri K. Satyanarayana, Director of S.D.V. Steels Limited, I.D.A., Kondapalli, Krishna District under Section 112 (a) of the Customs Act 1962. (iv) I impose penalty of Rs.30,00,000/-(Rupees thirty lakhs only) on Shri Kamal Kishore Ojha, Agent of S.D.V. Steels Limited, I.D.A., Kondapalli, Krishna District under Section 112 (a) of the Customs Act 1962. (v) I impose penalty of Rs.5,00,000/-(Rupees five lakhs only) on Shri Malchand Ojha, Proprietor of M/s. Abrasives India, (and Resident of No.51/23, Flat N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pees fifteen lakhs only) on M/s. Kamachi Steels Limited, Chennai; under Section 112 (a) of the Customs Act, 1962. (ix) I impose penalty of Rs.16,00,000/-(Rupees sixteen lakhs only) on Shri Manu Goel, Director of M/s Vriksh Tran world Holdings Limited, Chennai; under Section 112 (a) of the Customs Act 1962. (x) I impose penalty of Rs. 15,00,000/-(Rupees fifteen lakhs only) on Shri Pradeep Kabra, Proprietor of M/s Time Enterprises, Chennai; under Section 112 (a) of the Customs Act 1962. (xi) I impose penalty of Rs. 16,00,000/-(Rupees Sixteen lakhs only) on Shri Sanjay Maganlal Mehta, Partner of M/s Mehta Trading Corporation, Mumbai-69; under Section 112 (a) of the Customs Act 1962. (xii) I impose penalty of Rs.5,00,000/(Rupees Five lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty of Rs.1,00,000/-(Rupees One lakh only) on M/s. Fast Freight International, 83-84, More street, Chennai-600 001 under Section 112 (b) of the Customs Act 1962. (vii) I refrain from imposing penalty under Section 112 (b) of Customs Act, 1962 on Shri Ajay Lohia, Prop. of M/s. Sonal Shipping Services, under Section 112 (b) of the Customs Act 1962 as he or his proprietorship has not been made a noticee in the show cause notice. (viii). I also refrain from appropriating the amounts deposited by M/s Bajrangbali Trading Company and M/s Kamachi Steels Limited towards the liability of M/s SDV Steels Limited as there is no legal provision for appropriating the deposits of third parties. 2. The demand of customs duty is on goods imported throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision on this application. 5. The learned counsel for M/s. SDV Steels and co-appellants is of the view that all the appeals arising out of the Commissioner's order should be heard by one bench. 6. After considering the submissions of both sides, we are of the view that only the Chennai bench of this Tribunal has jurisdiction to entertain the captioned appeals inasmuch as the cause of action arose in Chennai, the show-cause notice was issued by the ADG, DRI, Chennai and the impugned order was passed by the Commissioner of Central Excise (Adjudication), Bangalore in his capacity as the Commissioner of Customs (Export), Chennai in terms of Notification No.106/2004-Cus. (N.T.) ibid. However, only the Hon'ble President can take a call in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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