2017 (3) TMI 631

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....ents : Dr. Prabhat Kumar, Adv. ORDER The present appeal is filed by the Department against the order-in-original no. 01/2014 dated 22.12.2014 passed by the Commissioner of Customs (Import), New Delhi. 2. The brief facts of the case are that, the assessee-Respondent, during the period under consideration, was importing rubber compound from USA as well as from South Africa. The DRI intercep....

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....or the differential price shown by the assessee-Respondent vis-a-vis in the emails of Md. Munna of M/s Bombay Rubber, but the same was dropped by the impugned order. Being aggrieved, the Department has filed the present appeal. 3. With this background, we have heard Shri Amresh Jain, learned DR for the Department and Dr. Prabhat Kumar, learned Counsel for the assessee-Respondent, at length. ....

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....rubber compound from M/s GGP Services is about 3% of the total imports, but the duty was demanded on the total consignments. He also submits that the statement of Shri Vijay Thukral was under duress before the DRI Officials which was immediately retracted, so it has no value. The sole demand raised was based on the emails of Md. Munna. No corroborative evidence has been collected by the Department....

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....ent before demanding the duty. The statement of Shri Vijay Thukral was retracted immediately and it was not supported by any corroborative evidence. The rubber compound imported from M/s GGP Services is only about 3% of the total imports, but the duty was demanded on the total consignments. The main import of the assessee-Respondent is from South African origin. In the show cause notice no compara....