2006 (6) TMI 351

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..... Gregory, JCDR, for the Respondent. [Order per : Justice R.K. Abichandani, President (for the Bench)]. - The applicant has preferred these appeals against the orders of the Commissioner (Appeals) on the ground that though the applicant was not an importer, the differential duty amounts as stated in the Orders-in-Original were sought to be recovered from the applicant under Section 28(2) of ....

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....ty. It is not disputed that the recovery of differential amount is sought to be made on the ground of fluctuation in the exchange rate. Merely because due to inadvertence or negligence, correct exchange rate was not implemented while charging duty from the importer, no liability would arise on the part of the buyer to pay such differential amount of duty as a person chargeable. The applicant has, ....