9911796707
TMI Blog2019 (4) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... ced on record and are acknowledged to have been verified as correct by the department also. Hence the demand of ₹ 8,55,087/-, ₹ 6897/- ₹ 3248/- and ₹ 2263 also stands set aside. Thus, the order under challenge has not complied the directions of remand properly. The only demand stands confirmed against the appellant is that of ₹ 3,05,011/- as the recovery of Customs duty forgone amount. The same has already been conceded by the appellant. The proportionate value of Redemption Fine is therefore, reduced to Rupee Three lakh and the proportionate penalty accordingly is reduced to Rupees One lakh only. Appeal allowed in part. - Customs Appeal No. 50897/2018 - C/A/50446/2019-CU[DB] - Dated:- 20-2-2019 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments confirming the demand of ₹ 8.55 lakh were submitted. It is submitted that requisite documents along with bank realisation certificate and the verification thereof were produced before the adjudicating authority, but all have been ignored. These documents are sufficient for doing away the said demand. Said demand ordered accordingly, is prayed to be waived. 4. Learned DR has also placed on record, the verification report of 4 bank realisation certificates mentioning all four of them to be verified and found to be in order. It is submitted that the duty amounting to ₹ 3,05,011/- is chargeable on re-imported jewellery not being under notification No. 158/1995, as rightly been confirmed. No infirmity is impressed upon in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red. 8. Being aggrieved, the said order was again challenged before this Tribunal . The appeal was decided vide Final Order No. C/A/52252-52254/2017 dated 09 March, 2017 wherein it was held that since the appellant could not produce the export documents in respect of four consignments, the demands of duty of ₹ 8,55,087/-, ₹ 6,897/-, ₹ 3,248/- and ₹ 2,263/- were remanded for verification of the documents. The demand in respect of excess wastage of ₹ 2,35,104/- was set aside. However, the demand of ₹ 3,05,011/- in respect of re-import of jewellery was confirmed. The impugned order has been passed after verification as was directed by the aforesaid Final Order of this Tribunal. Common Redemption fine impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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