2017 (11) TMI 1531

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....ingh, Supdt (AR), for Respondent ORDER Per: Anil Choudhary Heard in part. After some hearing, we find that in this case a proprietorship concern of Shri Manoj Sikka was granted Advance License No.2910002997 dated 28.03.2002 for CIF value of Rs. 1,00,00,000/- for import of required input (214.007 MT of imported Brass Scrap) for the export product namely Handicrafts (Brass Artware). The sai....

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....o be confiscated valued at Rs. 39,13,607/- involving Customs duty of Rs. 19,88,113/-. The confiscation was dropped, as the goods were not available. Further, the equal penalty was imposed on the firm and on the partners along with interest. A separate penalty was also imposed on Shri R. K. Gupta, CHA. 2. Contentions of the learned Counsel for the appellant, one of the erstwhile partners which i....