2019 (4) TMI 1098

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..... MI 567 - CESTAT ALLAHABAD] that the present appellants were helping the importers in evasion of said SAD by allowing them to warehouse goods in their warehouse and subsequently allowing clearances of the same without payment of said SAD - Appeal dismissed - decided against appellant. - Appeal Nos. C/70455-70461/2016-CU[DB] - Final Order Nos. - 70176-70182/2019 - Dated:- 29-1-2019 - Mrs. Archa .....

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..... mporters in evasion of Additional Duty of Customs leviable under Sub-section (5) of Section 3 of Customs Tariff Act, 1975 also called as SAD. The importer subsequently either paid said SAD or in cases where importers did not pay said SAD, the Authorities have confirmed the demands against them. Further the penalties were imposed upon the appellants. On going through the record of the case, we do n .....

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