2000 (7) TMI 700

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....or the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned order, the Commissioner of Customs, Calcutta has confirmed the differential amount of duty of Rs. 3,34,813.00 against M/s. A.N. Ash & Co. (P) Ltd. and Shri Mohan Kumar More with direction to pay this amount duty jointly and severally. However, no penalty has been imposed upon either of two persons. The pre....

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.... crores and got the goods cleared. In these facts of the case, the differential duty, if any found to be short-levied by the Department, has to be directed against M/s. A.N. Ash (P) Ltd. He submits that the high-sea seller under the provisions of Customs Act, 1962, cannot be made to pay the differential duty. 3. Countering the arguments, Shri R.K. Roy, ld. JDR reiterates the findings of th....