2022 (3) TMI 417

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....r the Respondent ORDER The present appeal has arisen out of Show Cause Notice No.19800-802 dated 07.11.2016 which was served upon the appellant after he was intercepted at the arrival hall of terminal T-3, IGL Airport, New Delhi. After he landed from Flight No.FG311 from Kabul and was noticed attempting to cross the green channel that his person was searched and two yellow metal bars were re....

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....venue. 3. Ld. Counsel for the appellant has mentioned that the appellant had given detailed reply to the impugned Show Cause Notice, but none of his submissions have been considered by the adjudicating authorities below. It is impressed upon that the gold as recovered from him was duly purchased by him against making payment for the same. The invoice No.467 dated 19.07.2016 is impressed upon. T....

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.... 4. Per contra, ld. DR has mentioned that the appellant was intercepted while he was trying to bring in foreign gold without paying requisite duty. His attempt to cross the green channel and attempt to pack the metal in a black carbon plastic cover is sufficient to reflect his intent to evade the requisite duty on the said metal. It is submitted that however merits as of now cannot be considered b....

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.... amount of Rs. 75,000 + 40,000 as has already been deposited by the appellant is definitely more than 7.5% of the aforesaid amount of penalty. Hence, it is held that Commissioner (Appeals) has committed an error while not considering the aforesaid amount already deposited by the appellant as the amount of pre-deposit of 7.5 % of the penalty. Accordingly, the order under challenge is hereby set asi....