9911796707
TMI Blog2000 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... p;Shri B.K. Choubey, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application for waiver of deposit of duty demanded from M/s. Neesha Plast Inds. (Neesha for short) and Ashish & Co. (applicant in application 2652 & 2653/99 respectively) of Rs. 19.85 lakhs penalty and Rs. 5 lakhs on each of these 2 applicants and Rs. 5 lakhs on Lalit B. Ravani (application 2651/99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in proviso to Section 28 will not apply. The goods have been already cleared after they have been described in the bill of entry as synthetic fabric (flock fabric). Financial hardship is pleaded for Neesha and Ashish for each of the importing units. The argument on behalf of the Custom House Agent is that he presented the documents as given to them by the importer to the Custom House. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flock fabrics. It is not unreasonable to conclude that at least one, if not more consignments would have been examined. There was therefore sufficient material produced before the department prima facie to enable it to examine as to whether the goods were lining or not. However each of the consignment has been cleared treating them as lining. Prima facie the extended period of limitation will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... custom house agent to determine the applicability of a particular notification or validity of the licence except in cases where it is obvious or glaring that these will not apply. As we have seen, it is not the case here prima facie. Accordingly, we waive deposit of the penalty imposed on it and stay its recovery.
6. Compliance on 1st February, 2000. X X X X Extracts X X X X X X X X Extracts X X X X
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