TMI Blog2013 (10) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... by the ld. counsel that for the demand of duty under Section 28 of the Customs Act, 1962, on the goods imported, the show cause notices needs to be issued to importers who had imported the goods through Tuticorian or Kandla ports. We are unable to understand the adjudicating authority’s findings as to demand of the customs duty on the appellant under provisions of Section 28 of the Customs Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit of the following amounts: Appellant Duty Demand Penalty Interest M/s. Khizar Exports Rs.1,58,78,589/- (under the proviso to Section 28(1) the Customs Act, 1962) Rs.1,58,78,589/- (u/s 114 A of Customs Act, 1962) Rs.25,00,000/- (u/s 114 AA of Customs Act, 1962) At appropriate rate Shri H.I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such product under ITC 03074990. While exporting, the appellant had claimed the benefit of VKGUY for such products. The said exports were cleared and the licences were granted to the appellant. It is not in dispute that the appellant has been given the credit of such exports by the DGFT authorities after ascertaining the exports made by the appellant. It is the case of the Revenue that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rian or Kandla ports. We are unable to understand the adjudicating authority s findings as to demand of the customs duty on the appellant under provisions of Section 28 of the Customs Act, 1962 as it provides for demand of the duty only from the importer; it is an admitted fact that the appellant herein is not an importer and he has only sold the VKGUY licences. As of today, we find that the licen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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