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2015 (9) TMI 872 - SUPREME COURT

2015 (9) TMI 872 - SUPREME COURT - 2015 (323) E.L.T. 243 (SC) - Exemption under Notification No. 133/87 - Penalty u/s 112(a) - Held that:- during the pendency of proceedings before the Commissioner, the appellant had approached the authorities under Kar Vivad Samadhan Scheme and volunteered to pay the duty at 30% on the premise that the goods were classifiable under Heading 8905.20 and the Customs Notification No. 196/89 shall be applicable and, therefore, the appellant showed readiness for paym .....

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t Singh, Adv., Mr. Sanjeev Mahajan, Adv., Ms. Prerna Mehta, Adv. For the Respondent : Mr. Jaideep Gupta, Sr.Adv., Mr. P.K. Mullick, Adv., Mrs. Nisha Bagchi, Adv., Ms. Aruna Gupta, Adv., Ms. Sujeeta Srivastava, Adv., Mr. B. Krishna Prasad, Adv. ORDER The appellant herein had imported one single "Deepsea Matdrill" and parts thereof. A Bill of Entry was filed for the aforesaid item under Heading 8905.20. The benefit of full exemption from payment of customs duty was sought for under Notif .....

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n the said order that the said material shall be used in Indian Waters and customs duty shall be paid at 30%. Under the strength of the said order, the appellant removed the aforesaid item from the Port Trust. No duty was paid. According to the appellant, the customs duty was payable under Heading 8905.90. Thereafter the suit was withdrawn. Though the eventualities which took place thereafter in the form of second suit and the proceedings are quite lengthy but we need not to give details of all .....

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