TMI Blog2003 (5) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... Materials Manager and Jay Prakash Kotian, for the Appellant. S/Shri R. Anand, Sr. Int. Officer, R.K. Lahan, Int. Officer, J.K. Lal and Satbir Sharma, Appraising Officers of Customs, for the Respondent. [Order]. - By this order we dispose of the application dated 8-1-2002 filed by M/s. Amines & Plasticizers Ltd. (hereinafter referred to as the 'applicant'). The applicant had imported two consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y only on the basis of CIF value of the goods. Bank charges and handling commission being pre-importation costs paid by the applicant, were not included in the assessable value of the goods. 2. A show cause notice dated 8-7-1998 was, therefore, issued to the applicant by the Additional Commissioner of Customs (Imports), Mumbai demanding differential duty of Rs. 2,96,245/-. 3. The appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited towards the admitted duty liability of Rs. 2,96,245/-. 7. The final hearing in this case was held on 8-5-2003. The Applicants M/s. Amines & Plasticizers Ltd. and Shri H.K. Ruia, Executive Director were represented by Shri Sujay Nitin Kantawala, Advocate and Shri A.D. Mate, Materials Manager. 8. The ld. Advocate submitted that the applicants have admitted the entire duty as d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords of the case and the submissions made by the applicant and the Revenue. The Commission finds that the applicant has made full and true declaration of additional duty liability which is equal to the duty demanded in the show cause notice. Accordingly, the following conditions are laid down under Section 127C(7) of the Customs Act, 1962 for settlement of this case. Duty of Customs : 13. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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