TMI Blog2015 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of under-valuation of the computer parts. Learned AR brings it to our notice that the appellant, during the course of investigations, have accepted the under-valuation. Further one of the live consignments, where the investigations were started by the DRI, stand abandoned by the appellant. As such at this prima facie stage, we are of the view that the said M/s. Indam Recycling Pvt. Ltd. has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all of them is identical though they arise out of three different orders passed by the Commissioner. M/s. Cafco Freight Systems (P) Ltd. is a CHA firm and Shri B. Bethuraj S/o Bethusamy is Managing Direction of the CHA firm. He is also Managing Director of M/s. Indam Recycling (P) Ltd. 2. Vide the impugned order No.9, the Commissioner has confirmed the demand of duty of ₹ 63 lakhs (appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had imported computer parts as Director of one M/s. Indomass Trades N Trans Pvt. Ltd. The Tribunal vide its Misc. Order No.20792-20795/2014 dt. 06/03/2014 took into consideration the role of the present CHA and its Managing Director and out of the penalty of ₹ 50 lakhs imposed upon him as also on the CHA firm, directed them to deposit an amount of ₹ 2 lakhs each as a condition of hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,000/- (Rupees ten thousand only) out of the penalty of ₹ 1 lakh imposed vide order No.11. 4. As regards M/s. Indam Recycling Pvt. Ltd., we find that the demand of duty to the extent of ₹ 63.46 lakhs stand confirmed on the finding of under-valuation of the computer parts. Learned AR brings it to our notice that the appellant, during the course of investigations, have accepted the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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