2015 (3) TMI 330

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.... Per DR. D.M. MISRA This application is 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....

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....payment of duty has been occurred against these 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 memoran....

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.... Tribunal in the case of ITW India Ltd. Vs. Commr. 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....

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....dvocate submits that the entire amount of duty has 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 ....