2019 (10) TMI 597

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the challans. 2. Shri SJ Vyas, Ld. Counsel appearing on behalf of the appellants referred to Para 6.2 of the order-in-original. He submits that there is clear admission by the department that amount of Rs. 52Lakh has been deposited by the appellant through banker's cheques before DRI during investigation. He submits that since the payment was made through banker's cheques to DRI, no challans are available with them and rejecting the refund for want of challans is not correct. 3. Shri K.J. Kinariwala, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have heard both sides and perused the record. We find that, as regards the payment of amount of Rs. 52Lakhs, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ount: (i) Self attested Xerox copies of Banker's Cheques no. 004520 dated 3 1.07.1999 amounting to Rs. 32,00,000/- and Banker's Cheques no. 006633 dated 13.01.2000 amounting to Rs. 20,00,000/-, submitted by M/s. Deep Exports, Ahmedabad. (ii) Letter dated 31.07.1999 of M/s. Deep Exports addressed to the Deputy Director, DRI, New Delhi, submitting the Banker's Cheques No. 004520 dated 31.07.1999 amounting to Rs. 32,00,000/-. (iii) Letter dated 13.01.2000 of MIs. Deep Exports addressed to the Deputy Director, DRI, New Delhi, submitting the Banker's Cheques No. 006633 dated 13.01.2000 amounting to Rs. 20,00,000/-. V (iv) Letter F.No. DR/HQ-CI/50D/60/99-CI/Pt./5203 dated 07.09.2017 of Joint Director, (CI), DRT....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ouse, New Delhi that the CESTAT Final Order No. C/A/51043/2016-CU(DB) dated 22.03.2016 has been accepted by the Principal Commissioner, on 26.09.2016. Moreover, there are references of payment of custom duty by M/.s. Deep Export in the following documents - • In the Show Cause Notice bearing DRI F. No 50D/60/99-CI dated 31 07 2002 - at page no 5,33, & 38 in the Annexure-D • In the OIO No 23/Adj/RSS/04 dated 13.08.2004 of Shri RS Sidhu, Commissioner of Customs, Import, new Custom House, IGA, New Delhi - (1) page 4, para 1 (Highlighted in the order) (ii) page 2 1/22, para 37(A), sub-para (e) and (iii) page 35, Order, para (vii) • In the 010 No. No.05/MKG/2009 dated 30.....