TaxTMI 
TaxTMI 
2017 (7) TMI 117
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.... Per: C J Mathew Impugned order-in-original no.73/2005 dated 22nd June 2005 of Commissioner of Customs (Imports), Nhava Sheva fastened duty liability of Rs. 31,07,853 relating to imports valued at Rs. 61,17,821 against bills of entry no.890306/19.09.03, 912033/3.11.03, 912273/4.11.03 and 936373/19.12.03 under section 28(1) of Customs Act, 1962, interest thereon under section 28AB of Customs Act,....
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....scrutiny, we consider it necessary to ascertain the circumstances that led to the initiating of proceedings against the appellant. The above four bills of entry were filed for the import of 'brass scrap' against advance licences no.2910003790/13.11.2002 and 2910004143/ 29.01.2003 under the Duty Exemption Entitlement Certificate (DEEC) scheme in the Foreign Trade Policy with obligation to export ab....
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....ave, had not contracted for, facility to manufacture the export goods. A bank account was opened for remittance of value in the fabricated documents to the exporter on record. The imported goods were cleared by availing exemption provided for in notification no. 43/2002-Cus dated 19th April 2002. On the basis of statements and records unearthed during searches, the investigating agency was able to....
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.... far as the dealings relating to the Shipping Bills are concerned....' 5. Learned Counsel for appellant has cited some decisions of the Tribunal and of the Hon'ble High Court of Delhi. While we take note of these decisions, we do not think that they would advance the claim of the appellant as the material circumstances vary. In specific instances, the Tribunal and High Courts may have afforded re....