2011 (8) TMI 625

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...., for respondent Per: P.R. Chandrasekharan This appeal is directed against order-in-original No. COMMR/MCT/07/2003 dated 13.5.2003 passed by the Commissioner of Customs, CSI Airport, Mumbai. 2. Briefly stated the facts of the case are as follows. The officers of SEEPZ-SEZ Customs conducted a stock-taking in the premises of the appellant M/s. Renaissance Jewellery Pvt. Ltd. on 11th & 12th ....

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....hile, the appellant discharged the duty liability on the goods found short amounting to Rs.4,44,783/- vide challan dated 23.9.2002. The case was adjudicated by the Commissioner of Customs wherein the learned Commissioner confirmed the duty demand of Rs.4,44,783/- and also imposed a penalty of Rs.1,11,196/- equal to 25% of the duty payable under Section 114A of the Customs Act, 1962. The appellant ....

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....rtment reiterates the findings of the adjudicating authority and submits that in the statement dated 19.9.2002 given under Section 108 of the Customs Act, the appellant had clearly admitted the shortage of 2200.56 gms. of platinum and also undertaken to pay the customs duty thereon and accordingly discharged the duty liability. Therefore, they cannot turn around and say that they are eligible for ....

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....56 gms. of platinum has been computed after taking into account the recovery of 475 gms. As regards the balance quantity of 216.96 gms., there is no evidence led by the appellant in this regard before the Commissioner. In the letter dated 24.3.2003, the appellant has sought a credit towards 216.96 gms. of platinum in their platinum account (691.26 - 475) whereas in their letter dated 16.4.2003, th....