2025 (6) TMI 1440

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....e For the Respondent : Mr. Sudhir Mehta, Sr. Advocate ORDER PER SHRI ASHOK JINDAL Revenue has filed this appeal against the impugned order for non imposing penalty against the Respondent under Section 114 AA of the Custom Act, 1962. In respond to the appeal filed by the Revenue Respondent has also filed Cross-Objections. In the Cross -Objection the Ld. Counsel for the Respondent opposed the ....

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....ive opposed the contention of the Ld. Counsel and submitted that the Adjudicating Authority has passed the order on merits considering all the aspects on the issue. But the Adjudicating Authority did not impose penalty under Section 114 AA of the Customs Act, 1962. Therefore, the Revenue is in appeal. 4. Heard the parties. Considered the submissions. 5. We find that in this case the sole content....

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....ugh letter dated 14.06.2019 the noticee filed their supplementary reply to the departments Show Cause Notice bearing File No. S 2-02/SIB/2018 dated 28.03.2018 wherein the noticee has inter-alia submitted the following in additions to their earlier submissions I. That Mr Ramdeo Purba may be summoned for the purpose of evidence and/or witness examination or cross examination. II. Slack Wax and....

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....parently absurd. V. They have been able to procure export declaration of Slack Wax and Residue Wax from the exporting countries which justifies their declared value (However they have not elaborated or submitted copies of the same) VI. It is not a case of misdeclaration The SCN under Section 28 cannot be issued by invoking Rule 9 (Residual method) read with rule 12. Therefore the entire proc....