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M/s. Balaji Impex Versus CC (Port - Export) , Chennai

2016 (10) TMI 153 - CESTAT CHENNAI

Condonation of delay - TRAs used for clearance of goods duty free - applicability of section 28 of the Customs Act, 1962 - levy of duty, interest and penalty - Held that: - the decision in the case of CC Vs. candid Enterprises [2001 (3) TMI 101 - SUP .....

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prudence that fraud and justice are sworn enemies do not dwell together. The fraudulent instrument used in import of goods having been discovered in 2010 upon investigation that debars the imports from the exemption benefit. It is needless to mention .....

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hri Devender Singh, Technical Member Shri Satish Sundar, Adv., for the Appellant Shri R. Subramaniyan, AC (AR), for the Respondent ORDER It is the submission of the Ld. Counsel that according to the appellant there is no delay but as an abundant caut .....

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know that TRAs used for clearance of goods duty free were fraudulently obtained by the seller M/s. Kuberappa & Sons from JDGFT. 2. On investigation, the agency found that TRAs used by the appellant for clearance of the goods to avail exemption i .....

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ed, there was a levy of duty of ₹ 11, 46,976/- followed by interest and penalty under Section 112 of the Customs Act, 1962. 3. Appellant says that when the import was made it was not at all within its conscious knowledge about the fraudulent na .....

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posable. 4. Revenue on the other hand says that the fraudulent documents used for importing the goods duty free made customs to suffer for which recovery of duty shall be a proper compensation to the Revenue with penalty and interest. 5. Heard both s .....

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the ratio laid down by the Hon ble Supreme Court in the case of CC Vs. candid Enterprises - 2001 (130) E.L.T. 404 (S.C.).. 7. When the record is looked into, it shows that imports were made in the year 2006 but on proved fraudulent document that was .....

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