2025 (8) TMI 1082

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....e 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), Tughlakabad, New Delhi. 3. The backgrou....

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....eral 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 consignments were also handed over. The Petitioner was al....

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....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 substantial and the Petitioner is unable to deposit the said pre deposit. ....

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.... 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 CESTAT on merits. However, due to the lack of pre-deposit, the appeal h....