2018 (2) TMI 336

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....for the Appellant. Shri Hitesh Shah, Commissioner (AR), for the Respondent [Order per : D.N. Panda, Member (J)]. - At the outset it is brought to the notice of the Larger Bench that a question similar to the one raised in the referral order dated 8-3-2017 [2017 (352) E.L.T. 194 (Tri.-Mum.)] is awaiting decision of the Hon'ble High Court of Bombay in Customs Appeal No.39 of 2012 which aro....

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....ollowing question seeking answer of Larger Bench : 'whether a scrip, entitling imports without payment of duty, if found to be of sinister provenance, though acquired in the normal course of trade should be held against the importer for imposition of penalty.' 3. It has also been brought out to the notice of Larger Bench by both the sides that part of DEPB scrips were involved in the aforesa....

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.... 6. Learned Sr. Counsel draws our attention to the order of the Court in the case of Commissioner of Customs, Amritsar v. Vallabh Design Products in Civil Appeal No.4503 of 2008 [2016 (341) E.L.T. A222 (S.C.)] which arose out of the decision of the Hon'ble High Court of Punjab & Haryana reported in 2007 (219) E.L.T. 73 (P&H). In that Civil Appeal Hon'ble Supreme Court has ordered dismissal....