2018 (3) TMI 1779

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....), for the Appellant. Shri S. Murugappan, Advocate, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with that part of the impugned order of Commissioner vide which he has granted benefit to the assessee in respect of seven bills of entries, while conforming the demand in respect of five bills of entries, Revenue has filed this present Appeals. 2.&e....

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....e importer may not be liable to pay the differential duty of Rs. 14,12,433/- in respect of the seven finally assessed bills of entry. Consequently, the fine and penalty are not imposable. On this regard, I rely on the judgment of the Punjab and Haryana in the case of Commissioner of Customs, Amritsar v. M/s. Jyoti Industries reported in 2007 (209) E.L.T. 180 (P&H) which was upheld by Hon'ble Supre....