2013 (11) TMI 545

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....he Respondent : Shri Parmod Kumar, SDR PER : Pradip Kumar Das The applicant filed bill of entry no.331475, dated 12.10.2009 along with invoice and packing list and certificate of origin declaring the goods as "Plant Bio Fertilizer (liquid)" classifying under Customs Tariff Heading 31010099 as plant fertilizer, claiming CVD 'nil' rate of duty. The Special Intelligence and Investigatio....

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....penalty of equal amount under Section 114 (A)/114(AA) each on the applicant-Company and the Managing Partner of the applicant-Company. 2. The learned advocate submits that they have already deposited Rs. 9,92,000/- for the past consignments. It is also submitted for the purpose of stay petition hearing, the entire live consignment valued at Rs. 67,00,000/- is still lying with the department, wh....

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....der Chapter 38. He further submits that these goods were used with amino acids, polysaccharides and, thereafter, it was sold as organic materials/bio-fertilizers. He further submits that the Commissioner proceeded on the basis of the decision of the Hon'ble Supreme Court in the case of Union of India Vs Pesticides Manufacturing & Formulators Association of India reported in 2002 (146) E.L.T.19....

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.... hearing both sides and on perusal of records, we are unable to accept submission of the applicants that the live consignments valued at Rs. 67 lakhs, which is lying with the department is sufficient for waiver of pre-deposit of duty and penalty. It is noticed, prima facie , that there is a communication between the applicant and the supplier regarding the change of classification. It appears that....