TaxTMI 
TaxTMI 
2000 (8) TMI 476
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....ent. [Order per : Justice K. Sreedharan, President]. - These two appeals arise out of order-in-original No. BKG/CC/ICD/TKD/26/2000 dated 31-3-2000. By that order, Commissioner of Customs, ICDS, New Delhi levied customs duty of Rs. 30,37,436.00 and imposed a penalty of Rs. 6 lakhs on the firm and another penalty of Rs. 1 lakh on Mr. Ravinder Rastogi, partner of the firm. Short facts necessa....
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.... goods covered by this document remained uncleared in Hong Kong for a pretty long period. Sample taken therefrom was subjected to analysis. It was found that it contained no trace of Zinc Oxide. Consequently, proceedings were initiated by issue of show cause notice dated 1-12-1994. After prolonged investigation and inquiries, the impugned order has been passed. 3. Learned counsel representin....
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.... calcium and magnesium along with traces of iron and insoluble matters. It is free from Zinc Oxide. " In the circumstances detailed above, we are of the view that the appellants were trying to mis-appropriate the Zinc imported under the duty free licence and were exporting entirely unconnected goods against that licence. In such a situation, we direct the appellants to deposit the entire duty amo....