2014 (1) TMI 168

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Shri R.K. Singla, Commissioner (AR), for the Respondent. ORDER Heard both sides extensively on the stay petitions. 2. The appellant-assessee M/s. Flemingo (DFS) Pvt. Ltd. is having a duty-free shop in the Vizag Port area. The demand of Rs. 2,09,45,632/- has been made on different grounds in respect of sales made from the duty-free shop. The major part of the demand amounting to Rs. 1.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es during the period October, 2005, to July, 2008. In all these cases, the amounts have been collected in foreign exchange and the sales stand countersigned by the Bond Officers. The statements given by the Bond Officers clearly indicate that in respect of individual sales to the crew members/international passengers, there was no need for escorting the consignments to the vessel therefore, there ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to not practicable. Further, undisputedly, the bond officers who were on duty during the relevant period have given statements to the effect that only sales in bulk were being escorted and individual sales to passengers/crew members were not been escorted. This being the case, we find, prima facie, no justification for confirmation of demand amounting to Rs. 1.5 crores. 5.2 A part of the dem....