2017 (6) TMI 92

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.... Shri Pakshi Rajan, Asst. Commissioner(AR) - For the Respondent ORDER The appeal and the stay application are against the Order-in-Original No.12/2013 dt. 23/12/2013 passed by the Commissioner of Customs, Mangalore.  The appellant imported coal and classified the goods imported under CTH 27011920 claiming the same as "Steam Coal" and paid the additional duty leviable under Section 3 of ....

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....ct and a penalty of Rs. 32,20,000/- was imposed under Section 112(a) of the Customs Act.  The impugned order has been challenged in the present appeal. 2.   With this background, we have heard Shri M. Padmanabhan, authorised representative for the appellant and Shri Pakshi Rajan, Asst. Commissioner(AR) for the Revenue. 3.   The case has been listed today for hearing ....

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....p;  The CESTAT Chennai Bench has also exempted pre-deposit condition. The same was challenged by the Department before the Hon'ble High Court who declined to intervene in the matter and the matter was restored to CESTAT with a direction to dispose of the reference applications expeditiously. 5.   On the other hand, against the decision of the Bangalore Bench, where the coal w....

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....t before the respective Benches    for appropriate order and dispose of the appeals in the light    of the directions made in the order of the Larger Bench. With the aforesaid liberty, all the reference applications are disposed of. 4.   By following the decision of the Larger Bench, we decide that in the matter before us, liberty is granted to t....