9911796707
TMI Blog2015 (9) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... Shree Shyam Exports were misusing the license received under Advance License Scheme and evading customs duty on the imported goods by diverting goods imported duty free under the license into the local market without utilizing them for the intended purpose, show cause notice was issued to the appellant along with other persons proposing to confiscate the goods, demand customs duty and levy penalty under Section 114A of the Customs Act. Since the appellant did not respond to the said show cause notice, the Adjudicating Authority granted an opportunity of personal hearing, for which also the appellant did not appear. Hence, the Adjudicating Authority after going through the records passed the following order: "(i) I hold that the illicitly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76 both dated 29.09.2005 which were seized at Chennai Sea Port under Section 28(2) along with applicable interest under Section 28AB of Customs Act, 1962 read with the afore said Notifications relevant Notification No.43/2002 - Cus. dated 19.04.2002 Notification No.91/2004-Cus. dated 10.9.2004 as applicable. v) I impose a penalty of Rs. 52 ,56,555 /- (Rupees Fifty two lakhs fifty six thousand five hundred and fifty five only) on M/s.Narayan Impex, along with Shri.Ramgopal Kudal and Shri Shyam Bihani under Section 114A of the Customs Act, 1962." 3. As against the imposition of penalty under Section 114A of the Customs Act, an appeal was filed before the Commissioner (Appeals), who dismissed the appeal, thereby upheld the order of adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) is against the penalty of Rs. 52 ,56,555 /-. Since it is clearly established the entire advance licence has been obtained fraudulently, as has been clearly brought out in the Order-in-Original at p.23, prima facie, as the role of Shri Ram Gopal Kudal has been established. 4. Considering the above facts and circumstances of the case, the appellant is directed to deposit Rs. 25 ,00,000 /-(Rupees Twenty Five Lakhs only) within a period of four weeks from today. Upon deposit of the said amount, pre-deposit of balance adjudged dues shall remain waived and stay recovery thereof till disposal of the appeal." 4. Aggrieved by the said order of the Tribunal, the appellant is before this Court. 5. Heard learned counsel appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty has not been levied or has been short-levied or the interest has not been charged or paid or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under sub-section (8) of section 28 shall also be liable to pay a penalty equal to the duty or interest so determined : Provided that where such duty or interest, as the case may be, as determined under sub-section (8) of section 28, and the interest payable thereon under section 28AA, is paid within thirty days from the date of the communication of the order of the proper officer determining such duty, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared that- (i) the provisions of this section shall also apply to cases in which the order determining the duty or interest under sub-section (8) of section 28 relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President; (ii) any amount paid to the credit of the Central Government prior to the date of communication of the order referred to in the first proviso or the fourth proviso shall be adjusted against the total amount due from such person." 8. In the show cause notice issued, in paragraph No.5, it was stated as follows: i) the goods i.e. two consignments of Polyester Fabrics admeasuring 80465.24 Mtrs. (93265.4 SQM) valued at Rs. 15,15,314/- (PMV Rs. 49.66 Lakhs) imported in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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