2006 (4) TMI 339

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....as Kumar, SDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - This appeal is directed against the order of the Commissioner confirming the duty demand of Rs. 72,85,010/- in respect of machines mentioned in Annexure 'A' to the show cause notice and a further duty demand of Rs. 30,12,355/- in respect of machines mentioned in Annexure 'B' to the show cause notice and i....

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....tention memo in support of his contention that since the goods in respect of which the duty demand was confirmed were in the control of the Customs authorities, pre-deposit cannot be insisted upon. On perusal of that detention memo, a copy of which is placed on record, it appears that the goods, particulars of which were detailed thereunder were being detained by keeping them in the custody of the....

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....pect of three compressors, one boiler and two air-conditioners by the learned counsel is, therefore, wholly misconceived. 4. While the order was being dictated, the learned counsel now states that the goods enumerated in Annexures 'A' and 'B' were seized and handed over to the applicant under "superdinama" (now shown to the Court) pursuant to which an undertaking has been given by the appe....

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....t, 2000, the explanation became part of Section 114A and the expression "the provisions of this section" occurring in the first clause of the explanation has an obvious reference to all the provisions of Section 114A. As per the last proviso added in Section 114A, no penalty shall be levied under Section 112. This is why under the impugned order while levying penalty under Section 114A, it has bee....