2023 (5) TMI 455

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....mon show cause notice was issued No.C.No.VIII/ICD/10/TKD/SIIB-Exp/Inv./AKS Apparels/52/15 on 14.08.2017 to the exporter - M/s. AKS Apparels, New Delhi proposing to hold the goods liable to confiscation in respect of 321 shipping bills as per Annexure B to the show cause notice, with further proposal to deny the benefit under 'Focus Market Scheme' to recover the amount already disbursed of Rs.4,13,99,583/- with further proposal to recover the amount of duty draw back of Rs.10,53,63,846/- with further proposal to impose penalty. Further, the present appellant - M/s. Evergreen Shipping Agency India Pvt. Ltd. was made a co-noticee along with three others viz. i) Shri Imran Mirza, ii) Shri Nitin Gupta and iii) M/s. APL India Pvt. Ltd. It is reco....

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....icees, particularly, this appellant, which is a global container carrier (shipping line) and provides liner shipping services worldwide. 5. Ld. Advocate relies on the ruling of the Apex Court in the case of Union Of India Vs. Onkar S. Kanwar - 2002 (145) ELT 226 (SC) and also on the ruling of the Madras High Court in A.M. Ahamed & Co. Vs. Commissioner - 2014 (309) ELT 433 (Madras). Accordingly, prays for allowing the appeal, in view of the judicial precedents. 6. Ld. Authorised Representative, Shri Divey Sethi for the respondent/Revenue relies on the impugned order. 7. Having considered the rival contentions, I find that the dispute against the present appellant (co-noticee) stands settled in view of the aforementioned rulings of the Hig....

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..../ disclosure made by the importer and also the submissions of the department and finally, a decision is taken. In this case, the Settlement Commission found that the importer had made true and full disclosure of all the facts relating to imported goods. The Commission also took into consideration the additional amount of Customs duty and interest paid by the importer. Accordingly, the importer was granted immunity from prosecution, fine and penalty. If the proceedings against the importer has thus come to an end, it will be discriminatory and unfair to continue the proceedings as against the CHA in relation to the very same transaction. The order of the Customs and Central Excise Settlement Commission, dated 30.11.2010 granting immunity to ....