2005 (11) TMI 404

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....ant. Shri Amit Jain, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President].-  The applicant filed this application for waiver of pre-deposit of duty of Rs. 17.7414 crores. The applicant is Airport Authority of India. The demand is confirmed on the ground that the Airport Authority of India is unable to produce 65 consignments imported into India. 2. Brief facts of ....

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....able in the warehouse of Airport Authority of India and the Airport Authority of India is unable to produce those consignments, therefore, separate SCN was issued for demanding duty as the applicants were appointed as custodian under the provisions to Section 45(3) of the Customs Act. As per the provision to Section 45(3) refers : "Any imported goods are pilfered after unloading there of in a c....

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....d and computer parts etc., the demand is not sustainable. The contention of the applicant is also that applicant also lodged the reports with the police regarding theft of the goods from the Customs area. 4. The contention of the revenue is that earlier SCN was issued for confiscation of the seized goods and applicants are liable for penal action. Present SCN was issued in respect of deman....