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2015 (8) TMI 354 - AT - CustomsDemand of duty from the courier agency - Waiver of pre-deposit - importing non-bonafide unaccompanied baggage and goods intended for trade/business and clearing the same in the guise of bonafide gifts - appellant produce the consignee authorizations - Held that:- Not a single authorization has been produced before the investigating officers or before the Commissioner at the time of adjudication. There is not even a claim that such an authorisation has been collected. Therefore it becomes very clear that in the absence of post facto authorization, the Bill of Entry filed by the appellant has to be considered as filed without any authorization. Once the Bill of Entry has been filed without any authorization, and in contravention of regulations, it has to be considered as the one filed by the appellant in their own capacity. Therefore, the burden of showing that the consignment was a bona fide gift falls on the appellant and in the absence of discharge of such obligation, the appellant prima facie becomes liable to pay duty. Period of limitation - Held that:- , if the authorizations were to be kept for one year and if the appellants were to keep KYC records for one year that would have been sufficient and duty demand for the period beyond one year may have to be considered in the light of statutory provisions, relevant notifications, Boards circulars issued in this regard and documents and records. Therefore, at present we consider that for the purpose of pre-deposit it would be sufficient if the appellant deposits the duty amount for the period of one year from the date of show-cause notice. No breakup is available in any of the records and therefore on a proportionate basis, we consider that the same would amount to ₹ 10,00,00,000/-. Accordingly the appellant is directed to deposit ₹ 10,00,00,000/- (rupees ten crores only) within twelve weeks and report compliance on 04.09.2014 - Stay granted partly.
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