2000 (6) TMI 543

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....he Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of penalty imposed of Rs. 13 lakhs under Section 112(a). A prayer is also made for dispensing with the deposit of fine ordered in lieu of confiscation of the goods of Rs. 6.5 lakhs. 2. We have heard both sides on this application. 3. A consignment of steel sheets imported by the applic....

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....wever a clean on board bill of lading dated 31-7-1999 issued by the carrier of the goods was produced by the importer. The Commissioner finds that this shows that the applicant had obtained this bill of lading in order to justify the claim for exemption. 4. Whether, by applying strictly the provisions of Paragraphs 15 and 16 of the Import Policy it is the date showed on the bill of lading th....

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....ese stay applications, the duty already having been paid. The goods would in any case be imported under an import licence. The provision of Clause (d) of Section 111 prima facie will not apply. We are also not able to find any misdeclaration in the bill of entry attracting the provisions of Clause (m) of Section 111. The date shown on this document of the bill of lading of 15-7-1999 tallies with t....