TMI Blog2006 (1) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. The appellant imported and cleared a consignment of Sunflower oil in July, 1999. The customs duty payable on it was paid through DEPB licence, a valid way of discharging duty liability. Subsequently, in December, 2003 a show-cause notice was issued, inter alia to the appellant alleging that the DEPB licence had been obtained by fraud and for that reason the payment of duty made in 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal is directed against that duty demand. 3. The contention of the ld. Counsel for the appellant is that the duty demand is contrary to the specific provision in the proviso to Section 28 and for that reason is to be held as illegal. It is being pointed out that the proviso relates to duty not levied or short-levied -------- by reason of collusion ---------- by the importer -------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai - 2001 (135) E.L.T. 1085 (Tri. - Mumbai); (iv) Purulax Electric (P) Ltd. v. Commissioner of Customs, Mumbai - 2001 (138) E.L.T. 786 (Tri. - Mumbai); (v) Plastchem Industries v. Commissioner of Customs, Nhava Sheva - 2000 (120) E.L.T. 775 (Tribunal); (vi) Agnel Overseas Ltd. v. Commissioner of Customs, Mumbai - 2000 (124) E.L.T. 1092 (Tribunal). 4. The ld. SDR would contend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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