9911796707
TMI Blog2022 (6) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the bank account of Appellant, it can be said without the slightest hesitation that the submission made by the Appellant before the Commissioner of Customs (Appeals) that has been recorded in para 5 of his Order-in-Appeal are true. The obvious reason for such wrong noting of draft in someone else s name could be a clerical error and could be remanded at the Respondent-Department s ends to faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As can be observed during investigation two demand drafts of Rs.34,00,000/-bearing No. 4729 dated 04.03.2014 and Rs.31,00,000/- bearing No. 2331 dated 07.03.2014 were deposited by the Appellant. In the Order-in-Original fine and penalty of Rs.17,00,000/- was imposed on the Appellant in lieu of confiscation under Section 125 of the Customs Act, 1962 and it was appropriated. Appellant sought for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onse to the query by the Respondent-Department made though email dated 04.06.2020 with annexed letter dated 02.06.2020, that the said demand draft bearing No. 2331 for an amount of Rs.31,00,000/- was issued on 07.03.2014 from the account No. 0170102000014784 i.e. of United Traders, namely the present Appellant. The only ground of rejection of refund, as could be noticed from para 8 sub-para 3 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ft was drawn with money transferred from the bank account of Appellant, it can be said without the slightest hesitation that the submission made by the Appellant before the Commissioner of Customs (Appeals) that has been recorded in para 5 of his Order-in-Appeal are true. The obvious reason for such wrong noting of draft in someone else s name could be a clerical error and could be remanded at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
