2007 (10) TMI 482

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.... A.K. Madan, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. -  M/s. STI India Ltd. (STI), an EOU based in Indore imported High Speed Diesel Oil (HSD) during the period 1-3-1999 to 31-7-2004, through Kandla Port and cleared the consignments against warehousing Bills of Entry. The consignments of HSD were assessed under Notification No. 53/97-Cus. dated 3-6-1997 which ....

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.... of customs. Adjudicating the Show Cause Notice, the Commissioner of Customs, Indore accepted the plea of the appellant as regards limitation and confirmed the demand to the extent of Rs. 54,72,063/- under Section 28 of the Customs Act, 1962 (the Act) as against the proposed demand of Rs. 2,57,73,158/-. He demanded interest on the duty demanded under Section 28AA of the Act and imposed a penalty o....

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....ny demand under Section 28 of the Customs Act. The demand is therefore not sustainable. As there is no finding that the appellant committed any act of omission or commission rendering the goods liable for confiscation under Section 111 of the Customs Act, we find that no penalty is imposable on the appellants under Section 112 of the Act. 5. In Priya Blue Industries Ltd. v. CC (Preventive)....