2025 (8) TMI 1082

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.... the Respondent Through: Ms. Anushree Narain, SSC and Mr. Naman Choula, Adv (9625077466) PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner challenging the Order-in-Original dated 24th April, 2020 (hereinafter, 'the impugned order') passed by the Office of the Principal Commissioner of Customs (Import), ....

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....ct of both these containers, statements of several persons, including that of the Petitioner, were recorded by the Directorate of Revenue Intelligence (hereinafter, 'DRI'). As per the statement of the Petitioner, it was revealed that the Petitioner had introduced the proprietor of M/s Nikhaar Associates, the importer, to the Customs handling agent and the documents relating to the said consignment....

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....pellate Tribunal (hereinafter, CESTAT) which had rejected the appeal on the ground that the requisite pre-deposit was not made. 8. Ms. Shikha Sapra, ld. Counsel appearing for the Petitioner submits that in so far as the penalty imposed on the Petitioner vide the impugned order is concerned, the requisite 7.5% has been deposited. However, the duty demanded for one of the containers is substantia....

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....oms and the seizure was a town seizure when the goods had themselves been cleared from the port. Thus, it cannot be said that the duty cannot be imposed on the said seizure. 11. The question that thus arises for consideration in this case is whether the duty demand in respect of the second container is valid or not . In the opinion of this Court, the said issue would have to be adjudicated by C....