2017 (7) TMI 117

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....missioner (AR), for Respondent ORDER Per: C J Mathew Impugned order-in-original no.73/2005 dated 22^nd 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, interes....

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....he grounds of appeal to the required level of 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 For....

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..... It transpired that the license holder did not have, 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 19^th April 2002. On the basis of statements and records unearthed dur....

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.... Shri CR Shukla indicating that he was the main hub as 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 inst....