2009 (8) TMI 117

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....e undervalued. Pursuant to that a show cause notice was issued and for some other reasons which the revenue found in the course of investigation relating to one M/s. Annapurna Apparels Pvt. Ltd. The Appellants herein filed their reply. In the show cause notice it was set out that M/s. Annapurna Apparels Pvt. Ltd., were not only importing consignments in their own name but also in the name of other....

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....e CIF value on both the consignments plus duty and clearance charges from M/s. Annapurna Apparels Pvt. Ltd., as admitted by the Department in the said para my clients have never misdeclared the value of the imported goods. Considering the reply and the material the A.O. directed the Appellant herein to pay duty of Rs. 11,11,339/- short levied along with interest under Section 28AB of the Customs ....

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....g of Section 2(26) of the Customs Act, 1962 it would be clear that once the owners are known no duty could have been imposed on the appellant herein. Learned Counsel also placed reliance on the judgment of this Court in Union of India v. Sampat Raj Dugar, 1991 (56) E.L.T. 739 (Bom.). 5. On the other hand on behalf of the Revenue learned Counsel submits that the appellants were the importers, who ....