2007 (1) TMI 369

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....Shri B.K. Singh, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The appellant, Navshakti Ind.(P) Ltd. imported 26 consignments of paper and sought their clearance in 1997-98. The goods were claimed as printing paper and they were assessed accordingly. From a chart filed with the appeal, it is also seen that 19 consignment....

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....appellant has raised several contentions against the demand and imposition of penalty. It is being pointed out that these proceedings are not sustainable at all, in-as-much as, in regard to the detention of the consignments for the same reason, the appellant had filed a Suit in the Hon'ble Delhi High Court of Delhi (S. 2667/98) and the suit was decreed in favour of the appellant. The decree was or....

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....r. The allegation is that those reports were being suppressed. It is being pointed out that the appellant has specifically sought copies of those test reports from the customs authorities during adjudication but that request was rejected under letter dated 18-1-2006 stating that "CRCL reports are not available in the case record and also do not appear to the relied documents in the SCN". The alleg....