2013 (10) TMI 508

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....spondent: Shri K. Sivakumar, A.R. JUDGEMENT Per: Mr. M.V. Ravindran; These stay petitions are filed for the waiver of pre-deposit of the following amounts: Appellant Duty Demand Penalty Interest   M/s. Khizar Exports   Rs.1,58,78,589/- (under the proviso to Section 28(1) the Customs Act, 1962) Rs.1,58,78,589/- (u/s 114 A of Customs Act, 1962)  ....

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.... and perused the records. 4. The appellant herein had exported MAWs. The appellant had claimed classification of such product under ITC 03074990. While exporting, the appellant had claimed the benefit of VKGUY for such products. The said exports were cleared and the licences were granted to the appellant. It is not in dispute that the appellant has been given the credit of such exports by the D....

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....e goods imported, the show cause notices needs to be issued to importers who had imported the goods through Tuticorian or Kandla ports. We are unable to understand the adjudicating authority's findings as to demand of the customs duty on the appellant under provisions of Section 28 of the Customs Act, 1962 as it provides for demand of the duty only from the importer; it is an admitted fact that th....