2019 (1) TMI 1736

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....ates, for the Appellant. Shri M.K. Mall and Manoj Kumar, Assistant Commissioners (ARs), for the Respondent. ORDER Aggrieved by the order of confiscation and imposition of penalty, in relation to three Bills of Entry No. 959139/22-7-2010, 959140/22-7-2010 and 959141/22-7-2010, by Order-in-Original No. 73/2010/CAC/CC(I)/SHH/Imp., dated 20th August, 2010 of Commissioner of Customs (Import), ....

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....ontends, that instead of permitting the amendment, the Commissioner of Customs initiated proceedings for misdeclaration leading to determination of duty liability of Rs. 3,06,832/-, redemption of the confiscated goods on payment of Rs. 25,00,000/- and imposition of penalty of Rs. 3,06,832/- on the importer. It is the submission of the Learned Counsel that it was only on their own initiative that t....

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....the assessee and in U.P. State Sugar Corporation Ltd. v. Commissioner of Central Excise, Meerut-II [2009 (246) E.L.T. 481 (Tri.-Del.)] on similar lines as well as on Heavy Engineering Workshop v. Commissioner of Central Excise & Service Tax, Bhopal [2015 (39) S.T.R. 326 (Tri.-Del.)]. 3. We have heard Learned Authorised Representative. 4. It is clear from the records that, after the....