Home Case Index All Cases Customs Customs + AT Customs - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 316 - CESTAT, MUMBAIDemand - Confiscation - Evasion of duty - Notification No. 203/92-Cus - It is not in dispute that 288 MTs of HDPE were imported and cleared duty-free under two Advance Licences which stood in the name of M/s Nandlal Shivaldas (proprietor: Shri Nandlal Kishandas Khemani) - It is not in dispute that the Bills of Entry were filed in the name of M/s Nandlal Shivaldas and that, in one of his statements, Shri Nandlal Kishandas Khemani admitted duty liability and also paid an amount of Rs. 6 lakhs during the course of investigations - The conduct of M/s Nandlal Shivaldas in the present case is, by and large, in support of this legal position and, therefore, it is not open to this appellant to deny their duty liability - Decided against the assessee
|