2016 (11) TMI 755

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.... appellant Shri G.M. Sharma, AR for the respondent PER: ASHOK JINDAL The appellant is against the impugned order demanding duty alongwith interest and imposing penalty on the appellant. 2. The brief facts of the case are the appellant has filed bill of entry No.2380 cit. 31.10.2003 for import of 5.470 MT of alloys steel bars. The appellant declared the value of The said bill of entry s....

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....ent nature of DEPB purchased by the CHA or their representative. In that circumstance, the penalty is not imposable on the appellant. He further submits that the appellant paid duty alongwith interest on assurance given by the department that if the amount recovered from the CHA or their representative against bill of entry in question. In that circumstance, the amount of duty paid by the appellan....

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.... the following issues emerge: (i) Whether the appellant is entitled for refund of duty paid or not? (ii) Whether the penalty can be imposed on the appellant or not? Issue No.(i) 7. Before the Hon'ble High of Punjab and Haryana in C.W.P. No.19309 of 2005 on 19.12.2005, the Joint Commissioner, Ludhiana, was present in the court, who has stated that the amounts recovered from the appe....