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M/s Singh World Versus CC, New Delhi

2017 (5) TMI 858 - CESTAT NEW DELHI

Penalty u/s 114A and 114AA - Focus product scheme - licence issued against the fake shipping bills - Held that: - import license was purchased by the appellant from the market which was issued by the DGFT and the same was registered with the Customs .....

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t aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 52975 of 2015 - F. O. No. 52551/2017 - Dated:- 17-3-2017 - Mr. (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Sh. Piyush Kumar, Advocate for th .....

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he brief facts of the case are that the appellant had imported a consignment of camera accessories under Bill of Entry No. 5766852 dated 18.01.2012 and cleared the same on payment of duty by debiting transferable scrip issued under Focus product sche .....

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. Being aggrieved, the present appeal is filed by the appellant. 3. With this background, we heard Sh. Piyush Kumar, ld. Advocate for the appellant who submits that the appellant has already debited the duty alongwith interest. Thus, the duty is not .....

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hich was issued by the DGFT. The same was registered with the Customs Authorities. The consideration was paid by the appellant through the banking channel. Later, it was found that the licence was obtained in the market against the forged shipping bi .....

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T 464 (Tri. Del.); (iii) Binani Cement Ltd. vs. CC - 2010 (259) ELT 247 (Tri. Ahmd.); (iv) Deep Exports vs. CC - 2016 (338) ELT 742 (Tri. Del.); and (v) CC, Amritsar vs. Patiala Castings Pvt. Ltd. -2012 (283) ELT 269 (Tri. Del.). 4. On the other hand .....

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f Friends Trading Co. vs. Union of India - 2011 (267) ELT 33 (P&H). 5. After hearing both sides and on perusal of record, it appears that in the instant case, import license was purchased by the appellant from the market which was issued by the D .....

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