2024 (7) TMI 627

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to Rs.1,88,66,613/- (Rupees One Crore Eighty Eight Lakh Sixty Six Thousand Six Hundred and Thirteen only) (Rs.17967439/- as details in CSCN No 44/CSCN/LDH/2018 dated 28.07.2018 + Rs.899174/- as detailed in supplementary CSCN No. 64/CSCN/LDH/2018 dated 28.12.2018) and order recovery thereof from M/s. M/s J.S.W. Vallabh Tin Plates Private Limited, Beopror, G. T. Road, Shambhu, Rajpura, Distt., Patiala under the provisions of Section 28(4) of the Customs Act, 1962 by invoking the extended period of limitation. ii) I order to charge interest from M/s J.S.W. Vallabh Tin Plates Private Limited, Beopror, G. T. Road, Shambhu, Rajpura, Distt., Patiala at the appropriate rate on the aforesaid Customs Duties short-paid/ not-paid under the provisions....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds in respect of which the benefit of this exemption is claimed are of the origin of the countries as mentioned in the Appendix-1 (which includes Malaysia) or Appendix-II of the said Notification and in accordance with the provisions of the Customs Tariff (Determination of Origin of Goods under the preferential Trade Agreement between the governments of Member States of the Association of the South East Asian Nations (ASEAN) and the Republic of India) Rules, 2009 (in short 'the Rules of Origin) laid down in Not189/2009 dated 31.12.2009. In terms of Rule 5 read with Rule 3 of the said Rules of Origin, for the product not wholly produced or obtained in the exporting party, to qualify for the preferential Tariff, the AIFTA (ASEAN-INDIA FRE....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3.2020 was passed ex-parte without supply of specific relied upon documents. 3. Heard both the parties and perusal of the material on record. 4. Ld. Consultant for the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submits that there is a violation of the principles of natural justice in passing the impugned order. He further submits that in the show cause notice reference has been made to various documents while levelling the allegations but the same has not been made available to them. He further submits that in the absence of documents relied upon by the department, appellant could only file interim reply and kept on request....