2005 (3) TMI 629

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....R, for the Respondent. [Order per : V.K. Agrawal, Member (T) (Oral)]. -  Shri S. Murugappan, learned Counsel submitted that appellants M/s. SCM Creations had imported polyester lining fabrics for actual use; that instead of using the imported material themselves, they had diverted them in the market; that out of the total Customs duty of Rs. 67,05,456/- they have paid duty amount of Rs.....

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....tion 3A, Special Additional Duty of Customs is not leviable in respect of goods which is chargeable to Additional Duties of Excise (Goods of Special Importance) Act, 1957. He, therefore, requests that the matter be remanded to the adjudicating authority to consider this aspect. Finally he mentioned that an amount of penalty of Rs 10 lakhs imposed is very much on the high side, which may be reduced....