9911796707
TMI Blog2008 (9) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... r two consignments as requested by appellants while waiving SCN - As the impugned proceedings of confiscation and penalty have been found to be, ex facie, illegal the appellants are entitled to refund of the amount illegally collected from them. – Case remanded - C/319/2008 - 1058/2008 - Dated:- 25-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Smt. L. Maithili, Advocate, for the Appellant. Shri M.K.A.K. Mohiddin, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - There are two applications before us, both filed by the appellants, one for stay of operation of the impugned order and the other for out-of-turn disposal of the appeal. After examining the records and hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " and accordingly the benefit of concessional rate of duty under the notification was denied to the importer. The Commissioner also ordered confiscation of the goods under Section 111(d) of the Customs Act on the ground of misdeclaration by the importer. Redemption was, however, allowed against payment of a fine of Rs. 20 lakhs under Section 125 of the Act. The Commissioner also imposed a penalty of Rs. 10 lakhs on the party under Section 112(a) of the Act. According to the Commissioner's order, the party was also required to pay the differential duty on the earlier five consignments also, which they subsequently paid with interest. It is also on record that the fine and penalty were also paid by the party. 2. In the present appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice and, therefore, it is incumbent on the department to issue a show-cause notice to the party if they want to proceed against them for recovery of differential duty and other allied purposes. Needless to say that the party should get effective opportunity of replying to such notice as also of being personally heard. In order to enable the Commissioner to afford these opportunities to the party in keeping with the principles of natural justice, we set aside his order and allow this appeal by way of remand. As the impugned proceedings have been found to be, ex facie, illegal the appellants are entitled to refund of the amount illegally collected from them. Therefore, it is directed that the amounts collected from the appellants, barrin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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