2000 (2) TMI 543

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....Shri Deepak Kumar, SDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - This application is for early hearing. Prayer is also made for stay of the order of imposition and recovery of redemption fine to the extent of Rs. 1,00,00,000/-. 2. The applicants imported heptene and nonene. The goods were provisionally assessed in terms of notifications 41/96, 11/97 and 12/97. ....

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....hat in the absence of fulfilment of the conditions of the said para, the goods were liable to confiscation. Before the Commissioner the importers showed certain clarifications made by the DGFT in relation to the said paragraph. In the first letter dated 17-11-1994 all Customs authorities were informed of the clarification that where the return stream of naphtha was consumed in the manufacturing pr....

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.... be eligible for the term 'naphtha' covered by the said notification. Prima facie we find the argument that the Commissioner has travelled beyond the show cause notice as acceptable. We also find that very substantial sums of money are involved in the proceedings, part of the burden being liability of Rs.1,00,00,000/- as fine. We therefore direct that this case be posted for hearing out of turn on....