2006 (8) TMI 505

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.... Shri Ajay Saxena, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. -  The appellant is a 100% jewellery EOU. During the course of transporting an export parcel from their factory to Diamond Plaza Custom Complex the car was intercepted and was looted by armed robbers for which a police compliant was lodged. In the vehicle the parcel was being escorted by a customs off....

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....ng does not arise and therefore they should immediately pay the amount shown in the demand notice along with interest till the payment of duty and Education Cess. The appellants again requested the Assistant Commissioner vide their letter dated 15-2-2006 that they may be heard before the demand is confirmed under Sec. 72 of the Customs Act, 1962. The Assistant Commissioner did not consider the app....

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....and under Sec. 72 but the same was rejected on the ground that the demand notice cannot be considered as show cause notice and the appellants have to straightaway comply with the demand order. It was submitted that under Sec. 72, a demand can be issued only if the proper officer is satisfied that the warehoused goods have not been properly accounted for. It is, therefore, necessary that the goods ....