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2011 (1) TMI 1432 - AT - CustomsInvestigation - 100% EOU - Bonded warehouse - Scrutiny - Demand - Apart from accepting that the import was made by M/s. ESSAR Oil Ltd. they have not been able to effectively rebut the findings of the Commissioner (Appeals) that the removal of the goods from the warehouse was authorised by the Supdt. of Customs without payment of any Customs duty - Failure on the part of the respondents to invite the attention of the officers to the fact of non-payment of Additional Duty by the importer i.e. M/s. ESSAR Oil Ltd. cannot be equated with any wilful and mala fide suppression of fact on the part of the appellants - Appeals are rejected accordingly
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