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TMI Blog2023 (5) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... r respondent No.3. 2. This petition has been filed under Article 226 of the Constitution of India assailing the order-in-original dated 18.01.2023 passed by respondent No.1. 3. Relevant portion of the order-in-original dated 18.01.2023 reads as follows: 4.1) I confirm the demand on M/s. Metals and Minerals Trading Corporation Limited of duty of Rs.14,07,21,041/- (Rupees fourteen crores seven lakhs twenty one thousand forty one only) as customs duty under Section 28(4) of Customs Act, 1962. Amount of Rs.9,71,09,001/- (Rupees nine crores seventy one lakhs nine thousand one only) paid by the party is held appropriated against the duty short paid. 4.2) I confirm the demand of payment of interest on the differential amount payable by M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62. 4.8) The duty free gold bullion imported by M/s. HDFC Bank Limited valued at Rs.114,49,38,861/- (Rupees one hundred and fourteen crore forty nine lakh thirty eight thousand eight hundred and sixty one only) is held liable for confiscation under Section 111(o) of the Customs Act, 1962 and rupees one lakh redemption fine is imposed under Section 125 of Customs Act in lieu of confiscation. 4.9) A penalty of Rs.1,00,00,000/- (Rupees one crore) is levied on M/s. HDFC Bank Limited under Section 112(a) of the Customs Act, 1962. 4.10) No penalty is levied on M/s. HDFC Bank Limited under Section 114A of the Customs Act, 1962. 4.11) I confirm the demand on M/s. State Bank of India of duty of Rs.57,60,934/- (Rupees fifty seven lakhs sixty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.11,55,46,244/- (Rupees eleven crores fifty five lakhs forty six thousand two hundred forty four only) paid by the party is held appropriated against the duty short paid. The duty demand shall reduce by Rs.3,68,658/- in case the BE 4076665 dated 29.01.2016 filed at Air Cargo Ahmedabad was cleared after payment of duty at time of import. 4.17) I confirm the demand of payment of interest on the duty amount payable by M/s. Diamond India Limited from the date of utilization of duty exemption till the date of payment under Section 28AA of Customs Act, 1962. Amount of Rs.96,33,270/- out of Rs.11,55,46,244/- (Rupees eleven crores fifty five lakhs forty six thousand two hundred forty four only) paid by the party is held appropriated again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant, Custom House, Kolkata under Section 117 of the Customs Act, 1962. 4.27) No penalty is imposed on Shri Tapan Kumar Sen, Deputy Office Superintendent (Retired), Custom House, Kolkata under Section 117 of the Customs Act, 1962. 4. Petitioner before us is the Metals and Minerals Trading Corporation Limited, a Government of India Undertaking. 5. Learned counsel for the petitioner submits that the show cause notice preceding the order-in-original was not issued by the proper officer which has vitiated the entire proceedings. In this connection he has referred to and relied upon the decision of the Supreme Court in M/s. Canon India Private Limited v. Commissioner of Customs [AIR 2021 SC 1699]. That apart, he submits that the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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