2005 (12) TMI 384

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..... P.G. Chacko, Member (J)]. Lower authorities have demanded a total amount of duty of Rs. 11.1 lakhs from the appellants in respect of unit soles imported by them and cleared under two Bills of entry. It has been found that the assessee had availed the benefit of Notification No. 32/97 on the goods after having taken DEPB benefit in terms of Notification No. 34/97. It is submitted by Ld. Co .....

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..... he submissions made by both sides, we are of the view that, prima facie, it was not open to the assessee to claim both the benefits in respect of the same goods. They could claim only one of these. Hence, considering the Revenue s interest in terms of Section 129E of the Customs Act, we take the view that the assessee should deposit 50% of the duty demanded, for the purpose of the said provision o .....

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