TaxTMI 
TaxTMI 
2006 (4) TMI 45
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....o. CRXU 9175800 with an intention to smuggle them into India, the officers of the Directorate of Revenue Intelligence (DRI), Mumbai Zonal Unit located the said container at Jawaharlal Nehru Port Nhava Sheva and put the same on hold on 29-7-2005. The container was shifted to M/s. Translndia Logistic Park-Container Freight Station, Nhava Sheva on 30-7-2005 for examination. The officers also perused the Bills of Entry No. 926436, dated 29-7-2005 for the said container from EDI system of Jawaharlal Nehru Customs House , Nhava Sheva. The declaration in the Bills of Entry showed M/s. Ifra Impex (proprietary firm of the applicant) as importer, M/s. Vinayak Shipping Services as the CHA and the supplier as M/s. Hitesh Veniani Trading LLC, Dubai . Th....
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.... 4. After the investigations a Show Cause Notice vide F.No. DRI/ NS/INV-02/05-06/94, dated 25-1-2006 was issued to the applicant and the co-applicant under the Customs Act, 1962 (in short the Act) proposing to :- (i) Confiscate the cigarettes totally valued at Rs. 4,75,220.65 (ii) Confiscate the mini RCRs totally valued at Rs. 8,71,665.65 (iii) Demanding Customs duty of Rs. l0,96,339.24 in respect of the cigarettes. (iv) Seeking to adjust the balance Customs duty of Rs. 1,96,800/- in respect of the RCRs under seizure on the amount paid at the time of provisional releas....
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.... and final disposal of the case. 8. Pleading his case for immunities the ld. Advocate submitted that the entire incident had occurred due to mistake of the overseas supplier who had mistakenly put the consignments at cigarettes in the container. He further submitted that the applicant had admitted the entire duty as demanded in the Show Cause Notice and had co-operated with the proceedings before the Commission. In fine he pleaded for immunities from fine, interest and penalty to the applicant and co-applicant as applicable. The Bench pointed out to the ld. Advocate that the co-applicant was involved in the case of M/s. Ally Enterprises settled by the Commission vide Final Order No. 04/Cus/2006, dated 3-2-2006 and asked the ld. Advocate ....
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....e Act. The Bench therefore allows the applications filed by the applicant and the co-applicant to be proceeded with under Section 127C(1) of the Act. The applicant has already deposited an amount of Rs. 8,00,000/- as personal deposit, Rs. 1,33,365/- by debiting 3 DEPB Licences for Customs duty and Rs. 1,96,800/- by TR-6 challan . The said amounts are allowed to be adjusted against the admitted duty liability of the applicant. The Bench further observes that the applicant has co-operated in the case proceedings and has made full and true disclosure of the duty liability. The Bench accordingly settles the case under Section 127C(7) of the Act on the following terms and conditions: Customs duty : The Customs duty in the case is settled at R....