9911796707
TMI Blog2005 (8) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... xplain why it should not be held guilty for its failure to submit exchange control copies of bill of entry against five remittances of foreign exchange of Rs. 39,94,362. The appellant replied to the said SCN. Not agreeing the adjudication proceeding was held and appellant was held guilty for non-submission of evidence of imports regarding three remittances of AED 82,986, GBP 14,971.02, GBP 13,462.50 total equivalent to Indian Rs. 22,98,117. Being aggrieved the appellant has preferred the present appeal along with the application for dispensation of pre-deposit of penalty. This Tribunal vide an order dated 5-4-2004 waived 80 per cent of the penalty amount but directed the appellant to deposit Rs. 46,000 in six weeks time. However, Hon ble De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the details of the requirements are sent to the Ministry of External Affairs (Protocol Division) after the head of the Mission sign and put his seal. After the receipt of the Duty Exemption Certificate from the Ministry of External Affairs the documents are prepared and submitted to the Customs official who in turn give the delivery of goods as per the requirement and proper stock register is maintained by the Custom persons and maximum 15 days are given to supply the goods to the eligible persons and if the delivery is not made within 15 days the same are being deposited again in the warehouse maintained by the Customs. The above said licence is granted by fulfilling certain conditions and the appellant have to furnish undertaking to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer, however, exonerated the appellant form the charges of non-submission of exchange control copy of bill of entry in respect of two remittances viz. (i) US $14,689 dated 9-12-1997 and (ii) US $31,007.98 dated 10-4-1997. 5. It is further urged that despite of furnishing exchange control copy of bill of entries in respect of remaining remittances i.e., item Nos. (iii), (iv) and (v) above the adjudicating authority erred in holding the appellant guilty observing the amounts reflected in the copies of bills of entry produced by the party, cannot be co-related to the subject remittances . 6. It is contended by the appellant that it had sent the bills of entry to the authorised dealer within the stipulated period. The same are apparently mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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