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2015 (9) TMI 920
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....one For The Respondent : Shri S.P.Pal, Appraiser(AR) ORDER Per Dr. D.M. Misra. 1. These two applications are filed seeking waiver of pre-deposit customs duty of Rs. 2.40 Crores and penalty of Rs. 8.23 Crores imposed under section 114A of Customs Act, 1962 (Appeal No.Cus.Ap.202/12) and duty of Rs. 1.06 Crore and penalty of Rs. 3.89 Crore imposed under section 114A of Customs Act, 1962 (....
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....ds in the local market. The ld.Commissioner while adjudicating the case (Appeal No.Cus.Ap.202/2012) had categorically recorded a finding of the DGFT in this regard at para 27 and 28 of the order and finally concluded that the applicant had failed to fulfill the condition of Notification No.48/1999-CUS and consequently confirmed the demand. In the subsequent case also the applicant had failed to fu....