TaxTMI 
TaxTMI 
2004 (9) TMI 416
X X X X Extracts X X X X
X X X X Extracts X X X X
....d specific information that the applicant had imported parts of gas turbine of G.E. make by undervaluing the same and that it had utilised the services of its own employees to hand-carry the said parts by way of baggage. The information received also indicated that these goods being commercial in nature, were not eligible to be cleared as baggage. 3. Scrutiny of the invoices raised by the applicant revealed that various spares of the Gas Turbines of GE make i.e. T 48 Probes, Speed Sensor, Flame Sensor, Actuator, Hydraulic Starter etc., were hand-carried by the applicant's employees as personal baggage at the time of their visits to India. Applicants were the sub-contractors of M/s. Hyundai Engineering and Construction Company Ltd., Se....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... final hearing (at the instance of the applicant with no objection from Revenue) in the case was held on 8-9-2004 when Shri Naresh S. Thacker, Advocate argued the case on behalf of the applicant. 9. The ld. Advocate besides reiterating the above facts of the case submitted that the applicant had no presence in India and it was not aware of the laws of the country and the parts were hand carried by the employees of the applicant for replacement of defective items in terms of warranty stipulated in its agreement with M/s. Hyundai Engineering and Construction Company Ltd. and on all the 15 occasions, baggage declarations were filed and duty was paid. He further submitted that the applicant has admitted and paid the entire duty demanded i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ettlement of this case under Section 127C(7) of the said Act. Duty : The Customs duty in this case is settled at Rs. 72,31,264/-. Since this amount has been paid, nothing more remains to be paid on this score. Interest : It is seen in the Show Cause Notice (para-2) that the items in question were imported by the employees of the applicant while the power plant was in the process of commissioning. In Para 4 of the Show Cause Notice it is mentioned that the power plant was handed over to M/s. Tanvir Bavi Power Company Pvt. Ltd., in January-February-2002 after trial operations and that is why M/s. Tanvir Bavi Power Company Pvt. Ltd., refused to pay the duty on the impugned items by stating that the importer was the applicant and no....