TaxTMI 
TaxTMI 
2026 (2) TMI 745
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.... penalty. After due process, the Adjudicating authority confirmed the demand. The appellant filed their appeal before the Commissioner (Appeals) Customs. However, he has dismissed the appeal on the ground that the appeal should have been filed before the Commissioner (Appeals) of Central Excise. Being aggrieved the appellant is before the Tribunal. 2. The Ld Consultant appearing on behalf of the appellant submits that the Customs Duty was demanded under Section 28 and Penalty was sought to be imposed under Section 114 of the Customs Act 1962. Therefore, the appellant had correctly filed the appeal before the Commissioner (Appeals) Customs. 3. He further submits that the issue of non-fulfilment of NFE was raised by the Office of the De....
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..... We observe that the issue of non-fulfilment of NFE norms has already been taken up by the office of the Development Commissioner vide Order in Original dated 16.3.2017. The relevant documents are reproduced below : 8. From the above documents, it is seen that the Dy Development Commissioner has adjudicated the issue of NFE and has imposed penalty of Rs.96,000/-, which has been paid by the appellant by way of the Demand Draft. After this, one renewal LOP was given vide letter dated 6.6.2014 till 30.11.2018 and second renewal LOP was given vide letter dated 29.11.2018 till 30.11.2023. These letters show that the Development Commissioner has given due consideration to the non-fulfilment of NFE and has imposed penalty, which has been paid ....
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....which, -he appeal is liable to be rejected for no-compliance of the provision of section 15(1) of the Foreign Trade (Development and Regulation) Act, 1992. The penalty amount is to be deposited within a period of 30 days from the date of issue in the form of Demand Draft/pay Order/ Banker's Cheque in favour of "RPAO. Ministry of Commerce" payable at "Kolkata", failing which, the Importer Expor-er Code Number 2307001158 allotted to the party may be suspended without any further notice, till payment of the full fiscal penalty amount. A Show-Cause-Notice of even number dated 28.03.2016 was issued ta M/s. Rana Poly Green Fila Pvt. Ltd. at Amlagora, Garbeta, . Dist- Paschim Medinipur state of West Bengal (herein after referred to as the "N....
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.... ( Rs. Ninety six thousand only ). Which may be deposited in the appropriate head. This action is without prejudice to any other action that may be taken against the notice firm under the Foreign Trade (Development and Regualtion) Act, 1992 and the rules and order made thereunder or any other act or law in force. (Dr. Sriramtapa V 1 6/3/17 Deputy Development Commissioner For Development Commissioner 044 A / C-Born Ha T M/s Rana Poly Green-Fila Pvt Ltd. 3, Dr. Rajendra Prasad Sarani (Clive Row) LIC Building, 3rd Floor Kolkata- 700001 H RANA POLY GREEN-FILA PRIVATE LIMITED MANUFACTURER OF QUALITY FILAMENTS 105 199 Date: 31.03 2017 The Deputy Development Commissioner, Falta Special Economic Zone, 200 MSO Buildi....
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....hs approved earlier vide this office letter No. No.2(1)/R-33/2007/3325 dated 17.01.2014. This is in terms of Para 6.6(a) of Foreign Trade Policy read with Para 6.2.9 of Handbook of Procedure (2009-14), Vol.I The other terms and conditions of LOP dated 26.07.2007 will remain unchanged. Please keep this letter attached to the original Letter of Permission and acknowledge receipt Yours faithfully, 5 ... Ccby- (SN Chakraborty) Asstt. Development Commissioner For Development Commissioner FALTA SPECIAL ECONOMIC ZONE Ministry of Commerce & Industry, Government of India 4th Floor, 2"0 MSO Building, Nizam Palace, 234/4 AJC Bose Road, Kolkata - 700 020 Phone:2287-2263,2287-7923, 2281-3117 Fax : (033) 2287-3362 Email: [email protected] Websi ....