2019 (1) TMI 1798

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..... under Sub-section (5) of Section 3 of Customs Tariff Act, 1975 - HELD THAT:- There are no reason to interfere in the impugned order inasmuch as this Tribunal has already held in the case of M/S LLOYD ELECTRIC ENGINEERING LTD., ZAMIL AIR CONDITIONERS PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE SERVICE TAX [ 2018 (3) TMI 567 - CESTAT ALLAHABAD] that the present appellants were helping .....

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..... gement Pvt. Ltd. operates a warehousing are Free Trade Warehousing Zone at Khurja. As per the allegations in the show cause notice and as per the impugned order the appellants have helped various importers 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 wh .....

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