2005 (6) TMI 417

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....er Section 127B of the Customs Act, 1962 (hereinafter referred to as the Act).  2.Briefly stated the facts of the case are that on receipt of information that there was gross misdeclaration of quantity and year of manufacture of the Dornier Rapier Jacquard Shuttle less looms contained in 28 containers lying at Trans India Logistic Park Limited, Nhava Sheva, the officers of Central Intelligence Unit, Jawaharlal Nehru Custom House, Nhava Sheva detained the said containers. Bill of Entry No. 635459 dated 15-6-2004 was filed by the applicant. As per the Bill of entry, the contents of the 28 said containers were described as 54 Nos. Second Hand Shuttle less looms Dornier Rapier Jacquard with standard accessories. The year of manufacture ....

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.... to the applicant by the Jt. Commissioner of Customs, JNCH, Nhava Sheva demanding customs duty of Rs. 8,50,650/-. 4.The applicant and the co-applicant filed application for settlement on 7-12-2004 initially admitting a duty liability of Rs. 4,25,320/-.  5.The case came up for admission hearing on 8-6-2005 when Shri Sujay N. Kantawala, Advocate argued the case on behalf of the applicant and the co-applicant. The ld., Advocate made submissions to the following effect :- (1)      The question of classification of Gantry under Customs Tariff Act 73089090 is specifically being given up and a prayer was made that the application may be admitted based upon the submission made by the ld. Advocate. (2) ....

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....ded with and the admitted duty liability of Rs. 8,50,640/- is allowed to be adjusted from the Revenue deposit made by the applicant at the time of taking provisional release of the goods.  9.1.With regard to the Final hearing, the ld. Advocate reiterated the factual position as stated above and played that full immunity from penalty, interest and prosecution may be granted on account of the fact that full amount had already been paid and was covered by the deposit of Rs. 60 lakhs taken by Revenue against the demand of only Rs. 8,50,640/-. In order to finally settle the matter the applicant has made a full and true disclosure as referred to above of their duty liability and extended full co-operation  9.2.The Revenue objected....