Archana Wadhwa, Member[1] The challenge in the present appeal is to penalty of Rs.5 lakhs imposed upon the appellant by the Commissioner under Section 112 of the Customs Act, 1962. [2] After hearing both sides, we note that one Mr. Abdul Satar was carrying Gold Bars (200 pieces)...
S.K. Mohanty,Member[1] This matter has come up before the Larger Bench on the basis of Interim Order No. 71/2017 dated 01.09.2017, passed by the Single Member Bench of this Tribunal, in Appeal No. E/101/2011 - SM, in the case of M/s Mangalam Cement Ltd. The issue involved in the ...
Raju, Member[1] This appeal has been filed by M/s. Union Clearing Service against imposition of penalty of Rs.1lakh under Section 114 of the Customs Act, 1962. [2] Ld. Counsel for the appellant argued that the impugned order holds that the appellant had abetted the exporter in t...
Ramesh Nair, Member[1] The respondent has imported three consignments of Rayon Yarn which was entitled to effective rate of duty as mentioned under Notification No. 69/2011-Cus dated 29.7.2011 (Sr. No. 370). While finalizing the assessment, the assessing officer has not granted t...
B. Ravichandran, Member[1] This appeal is by Revenue against order, dated 12-7-2017 of Commissioner (Appeals), New Custom House, New Delhi. The respondent filed a bill of entry for clearance of imported goods declared as "outer RIM part of tractor trolley". The declared value and...
D.N. Panda, Member.[1] Adjudication was made denying the benefit of Notification No. 64/2008-Cus dated 9.5.2008 against the claim of the appellant that the car imported under EPCG scheme being imported without payment of duty, appellant has violated the condition of notification....
C J Mathew, Technical Member[1] Appeal of M/s Vodafone Essar Ltd (formerly known as M/s Hutchinson Essar Ltd and M/s Hutchinson Max Telecom Ltd) assails order-in-original no. CC-(SP)-09/2007/ACC (Adj) dated 29th March 2007 in which Commissioner of Customs (Imports), Air Cargo Com...
B. Ravichandran, Member.[1] The Revenue is in appeal against order dated 20.02.2015 of Commissioner (Appeals), Customs, New Delhi. The brief facts of the case are that the respondents exported Polyester Fabrics through ICD, Rewari, Haryana during September, 2004 under Duty Entitl...
D.M. Misra, Member[1] Heard both sides. [2] This Appeal is filed against the Order-in-Appeal No. 01/2011/Cus/ Commr(A)/KDL, dated 5.1.2011 passed by the Commissioner (Appeals), Customs, Kandla. [3] Briefly stated the facts of the case are that the Appellants are engaged in the ...
Satish Chandra, J.[1] By this ROM, the assessee has made a request that the Final Order Nos. 55775-55776/2016, dated 10-8-2017 may be recalled for the reasons that benefit of reduced penalty of 25 percent, in respect of show cause notice dated 8-7-2011 has not been provided. Furt...