9911796707
TMI Blog2017 (4) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... Road, Kharawar, Distt. Rohtak, Haryana (hereinafter referred to as 'the applicant' or 'the applicant firm') and 5229/2016, dated 29-4-2016 & 5267/2016, dated 1-7-2016 filed by Sh. Pawan Aggarwal, then Sr. Manager (Finance) in the applicant firm (hereinafter referred to as 'the co-applicant') under Section 127B of the Customs Act, 1962 (in short 'the Act') to settle the dispute arising out of Show Cause Notice DRI F. No. DZU/23/4/ENQ/2014/1334, dated 17-3-2016 (in short 'the SCN') issued by the Joint Director, DIM, Delhi Zonal Unit, Delhi (in short 'the DRI' or 'the revenue'). 2. The applicant having ECC No. AAACM6749DXM001 and IEC No. 3395001326, is a manufacturer of Bolts and Screw and for this purpose they are importing capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made through JNCH, Nhava Sheva and Rs. 12,27,964/- in respect of imports made through 1CD, Tuglakabad, with applicable interest and penalty. Confiscation of the goods valued at Rs. 1,62,83,785/- was also proposed. Imposition of penalty under Section 114AA of the Act, was also proposed on the co-applicant. 7. The applicant filed settlement application on 29-4-2016, admitting customs duty i.e. Rs. 38,90,988/- as demanded in the SCN, with interest amounting to Rs. 19,80,643/- and requested for immunity from penalty and prosecution and quashing the proposal for confiscation of goods. The applicant also requested for transfer of their application filed before the Additional Bench, Mumbai in respect of demand relating to goods imported thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough they feel that the duty liability is only Rs. 30,13,528/- and accordingly prayed for leniency. No one remained present for the Revenue. 12. The Bench has carefully considered the material on record and the submissions made by the applicant at the time of hearing. The Bench observes that the applicant is not eligible for availing the benefit of Notification 102/2009-Cus., dated 11-9-2009 and cannot avail both benefits in the same year. One of the essential condition for grant of EPCG license is that the beneficiary would not apply for SHIS. This is also evident in the SCN, which has not been disputed. Therefore, having applied for SHIS, the applicant has deprived himself of the benefit of EPCG. Further, it is noticed that at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposited by the applicant is ordered to be appropriated towards the settled amount of duty. Interest : Applicant has admitted interest liability of Rs. 19,80,643/- which is claimed to have been deposited by the applicant. The same is ordered to be appropriated towards interest liability. Commissionerate is, however, given liberty to check the correctness of the amount and in case there is any shortage, they should inform the details of the same to the applicant within 15 days of the receipt of this order. The applicant shall pay the remaining amount, if any, within 10 days from the date of receipt of such communication from the Commissionerate under intimation to the Commissionerate and the Commission. Penalty : Taking into acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted." 16. Further, as per provisions of sub-section (3) of Section 127H : "An immunity granted to a person under sub-section (1) may, at any time, be withdrawn by the Settlement Commission, if it is satisfied that such person had, in the course of the settlement proceedings, concealed any particulars, materials to the settlement or had given false evidence, and thereupon such person may be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with the settlement and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
