2016 (12) TMI 1641

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.... ORDER Per: Shri P.K. Choudhary M/s. Indian Oil Corporation, the appellant herein imported Superior Kerosene Oil (SKO). The appellant was designated as the sole canalising agent for the import of crude petroleum product in line with import export policy of the Govt. of India on the basis of requirements as projected by the Oil Coordination Committee. I.O.C. on payment of appropriate duty as ....

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....e use of the same only through PDS supply. The Adjudicating Authority confirmed the demand of Rs. 9,78,816.00 and appropriated the said amount as deposited by M/s.IOCL. It has also confiscated the goods and imposed redemption fine of Rs. 2,00,000/- and penalty of Rs. 9,78,816/- on M/s. BPCL. A further penalty of Rs. 1,00,000/- was imposed on the appellant under Section 112(a) of the Customs Act, 1....

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.... the imported goods and thereby becoming the person concerned who is chargeable with duty or interest and thus being liable to pay duty etc. Therefore, it is clear that BPCL wilfully suppressed such sale of imported SKO other than PDS before Customs with intent to evade duty. Hence, proviso to Section 28 of Customs Act, 1962 and Section 114A of the Customs Act, 62 were rightfully invoked in the Sh....

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....lty under Section 112 of the said act. 3. The Ld. A.R. for the respondent reiterated the findings of the adjudicating authority. He has relied on the decision of the Tribunal in the case of Shiv kripa Ispat Pvt. Ltd. Vs. Commr. of Central Excise & Customs, Nasik-2009 (235) ELT 623 (Tribunal larger bench) which was actually upheld by the Bombay High Court and he has also relied on Commr. of Cust....