2018 (7) TMI 450
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....under Chapter sub-heading 0712 2000 was "Free" under the Foreign Trade Policy, 2009-2014. Ld. Advocate further submits that vide Notification No.82(RE-2013)/2009-14 dated 17.06.2014, the Foreign Trade Policy of onion has been made conditional by way of Minimum Export Price (MEP) @US$300 per MT FOB. Photocopy of the notification dated 17.06.2014 has been filed alongwith paper book and is placed at page number 24. Show Cause Notice was issued imposing penalty under Section 117 of the Customs Act, 1962 for the alleged contravention of the provision of the said act. The Adjudicating Authority imposed penalty of Rs. 1,00,000/- under Section 117 on each of the appellants. 3. The Commissioner (Appeals) rejected the appeals filed by the appellants....
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.... permission of the concerned authority. Hence there is no question of any evasion. Despite the fact that the assessee challenged the validity of the demand made on him, both the Assistant Collector as we// as the Collector ignored that contention; but when the matter was taken up to the Government it treated the demand in question as a demand under Rule 10, The Government confined the demand to clearance affected after December 21, 1962. The demand so modified is in conformity with Rule 10. But the contention of the assessee is that the demand having been made under Rule 9(2) and there being no indication in that demand that it was made under Rule 10, the Revenue cannot now change its position and justify the demand under Rule 10 at any rat....
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....t, 1962, is not tenable. Therefore, the lower authority has correctly imposed penalty on the appellant under the Act. 12 Therefore, I find that the respondent has rightly imposed penalty on the appellant and I do not find any grounds to interfere with the same. Therefore the instant appeal is liable to be rejected. " 4. Heard both sides and perused the appeal records. 5. I find that the earlier Notification No. Notification No.73(RE-2013)/2009-14 dated 12.03.2014 issued by the Ministry of Commerce & Industry mentioned as minimum export of price under the Column Export Policy of Onion as "Free". 6. From the perusal of record I find that the Proforma Invoice, Commercial Invoice, Packing List and LIO in both the cases are as under : M/....