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M/s. B.G. Overseas Corporation Versus Commissioner of Customs (Port) , Kolkata

2015 (9) TMI 920 - CESTAT KOLKATA

Waiver of pre deposit - Penalty u/s 114A - exemption from payment of duty in terms of Notification No.48/1999-CUS dated 29.4.1999 - diversion of imported goods to DTA - export obligation - Held that:- Applicant had not fulfilled the export obligation .....

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Nos.Cus.Ap.202/12 & 70075/13 - ORDER NO.SO/75591-75592/2015 - Dated:- 17-6-2015 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For The Appellant : None For The Respondent : Shri S.P.Pal, Appraiser(AR) ORDER Per Dr. D.M. Misra. 1. These two applications are f .....

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ed under section 114A of Customs Act, 1962 (Appeal No.Cus.Ap.70075/13). 2. None present for the applicants. However, there has been a request from the applicant vide letter dated 10.2.2015 whereby Shri Anil Kumar Mehensaria prayed that the matter be .....

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ucts valued at ₹ 2,69,71,377/- & ₹ 3,05,95,994/- against advance licences No.0210022341 & 0210022341 dt.09.5.2001 respectively claiming exemption from payment of duty in terms of Notification No.48/1999-CUS dated 29.4.1999(Appeal .....

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FT in this regard at para 27 and 28 of the order and finally concluded that the applicant had failed to fulfill the condition of Notification No.48/1999-CUS and consequently confirmed the demand. In the subsequent case also the applicant had failed t .....

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he matter to the adjudicating authority for consideration of imposition of penalty on the applicant. 4. Prima facie it is established that the applicant had not fulfilled the export obligation as required therefore, we are of the view that the applic .....

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