2013 (10) TMI 401

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..... in the case needs deeper consideration as to whether there was really an export or merely a paper movement - This can be done only at the time of final disposal of the appeals - Prima facie, a letter issued by the Office of Superintendent of Central Excise as acceptance the proof of export, was enough evidence to consider that the goods cleared from the appellants factory were exported - The amou .....

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..... imited Demand of customs duty of Rs. 31,55,392/- and interest thereof equal amount of penalty under Section 28 (4) of Customs Act, 1962 Shri Kishore D. Thakker Penalty of Rs.25,000/- under Section 114(iii) of Customs Act, 1962 Shri Prahaladrai Indermal Jhanwar - Penalty of Rs. 25 Lakhs under Section 114(iii) of Customs A .....

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..... f the assessee, the adjudicating authority has confirmed the demands, which is incorrect. It is his submission, as regards the duty involved in ARE Nos. 37 to 42, they have paid an amount of Rs. 36 Lakhs and are contesting the demand in this case. The other two appellants, represented by their counsel submit that there is penalty on them under Section 114 of the Customs Act, 1962, which are unwarr .....

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