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TMI Blog2019 (4) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... availing the benefit of notification No. 53/1997-Customs dated 03 June 1997 and 52/ 2003-Cus dated 31 March 2003 as amended on re-import / import of goods. The department denying the availability of exemption provided under the said notification has alleged the appellant to have evaded payment of customs duty amounting to Rs. 6,12,18,245/- which has been proposed to be recovered by the aforesaid show cause notice along with interest at the appropriate rate and the proportionate penalties. 2. We have heard Ms Rinky Arora, learned advocate appearing for the appellant and Shri Rakesh Kumar, learned Representative for the Department. 3. It is submitted on behalf of the appellant that this is third round of litigation before this Tribunal. Ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal. The appeal was decided by Final Order No. C/A/54489-54491/2014 dated 18.11.2014 remanding the case with the observations as under: 'Accordingly, we waive the requirement of pre-deposit and remand the case for de-novo adjudication with the direction that the adjudicating authority shall adjudicate the case de-novo after taking into account the additional documents allowed to be taken on record by Tribunal which the appellants will submit to the adjudicating authority within 2 weeks from the date of issue of this order. The appellants shall be given an opportunity of being heard before the de-novo adjudicating.' 7. The matter was re-adjudicated vide Order-in-Original No. 07-15-16 dated 30 April, 2015 based on the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Keeping in view the same and that earlier Final Order dated 09 March, 2017 which had dropped the entire demand except for confirming the demand of customs duty of Rs. 3,05,011/-. However, remaining demand was made subject to verification with direction to the Commissioner to fix the redemption fine and penalty proportionate to the said demand after such verification. But the Commissioner is observed to have ignored the documents, the bank realisation certificates to arrive at proper verification. Said verifying documents are now also placed on record and are acknowledged to have been verified as correct by the department also. Hence the demand of Rs. 8,55,087/-, Rs. 6897/- Rs. 3248/- and Rs. 2263 also stands set aside. Thus, we hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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