2015 (3) TMI 330

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....filed seeking waiver of pre-deposit of duty of Rs. 8.85 Lakhs and penalty of equal amount imposed under Section 114 (A) of Customs Act, 1962. 2. At the outset, the Ld. Advocate Shri Mayur Shroff, for the applicant submits that the applicant had imported 13 consignments of synthetic Flock Fabric and PVC Coated Cloth through Kolkata Customs House between the period July and November, 2000. He submi....

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....se bills of entry due to the forgery of Shyamal Ghosh, authorized signatory of CHA. The Ld. Advocate submits that Customs duty are mostly paid by them through demand draft raised in the name of Commissioner of Customs, payable at Kolkata. In support, he has referred to the certificates issued by the Citi Bank, annexed at page 85-86 of the appeal memorandum. He submits that out of the total amount ....

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....mr. of Customs, Chennai reported in 2006 (198) E.L.T. 117 (Tri.-Bang.) and Hetero Drugs Ltd. Vs. Commissioner of Customs, Airport, Chennai -2004 (168) ELT 211 (Tribunal-Bangalore) submitted that a detailed finding had been recorded by the Commissioner at para 34 and 36.1 of the impugned order, whereby, the Ld. Commissioner, observed that the applicant could not able to explain before the adjudicat....

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....s been paid by them to the CHA. The Ld. A.R. for the Revenue on the other hand submits that whatsoever reason might be that the Department has not received the duty of Rs. 8.85 Lakhs either from CHA or from the applicant against the said Bills of entry. It is the submission of the Ld. A.R. that since the duty has not been paid by the CHA, it has to be discharged by the importer. I find even though....