2013 (11) TMI 391

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....ng out of a common order and hence they are taken up together. 2. The applicants have filed these miscellaneous applications for recalling of the Miscellaneous Order No.40325 to 40330/2013 dated 5.2.2013 which was passed exparte. After hearing both sides, we recall the stay order dated 5.2.2013 and with the consent of both sides we proceed to dispose of the stay applications. 3. The relevant fac....

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....ctively. 4. Heard both sides and perused the records. 5. It is seen that the impugned order was passed in terms of the remand order dated 17.11.2008 of the Tribunal. The learned counsel submits that they have already deposited Rs.12.65 lakhs towards duty and Rs.30,000/- towards penalty by Shri K.N. Parekh and Rs.10,000/- each by other two applicants. He submits that the adjudicating authority ap....

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....ithout a specific finding to the effect that such duty was not recoverable from the importer himself vide proviso to sub-section (3). As a matter of fact, the show-cause notices did not invoke this proviso to make the importer's agent liable for payment of duty. In the case of Trivandrum Rubber Works Ltd. (supra), the apex court held that, for purposes of Sec. 28(1) of the Customs Act, "the person....