2015 (7) TMI 1157

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....dicial). Shri S.P. Mathew, Advocate for the Appellant. Shri M.K. Msarangi, Joint Commissioner (A.R) for the Respondent. ORDER Per : P.S. Pruthi This is an appeal against the order of Commissioner (Appeals) upholding the adjudication order. 2. The case relates to import of goods by the appellant who are an 100% EOU. The goods were imported free of duty under Notification No. 13/81....

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....g duty of Rs. 24,75,807/- from the appellant in respect of the goods imported by them in 1995 and in 1996 for failure to observe the conditions of Notification No.13/81. It was also proposed to confiscate the goods under Section 111(o) of the Customs Act. Penalty was proposed under Section 112 of the Act. In adjudication proceedings, Additional Commissioner confirmed the demand of duty under provi....

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.... under Section 111(o) of the Act. However Commissioner upheld confiscation when this point was not in appeal before him. 3. Heard both sides. 4. We find that the case has not been dealt with appropriately right from the time of issue of show cause notice for the following reasons: (i) The computation of duty demand does not appear to be correct as the prevailing rates of duty have n....