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A.V. Global Corporation Pvt. Ltd. Versus CC, New Delhi

2018 (1) TMI 570 - CESTAT NEW DELHI

Penalty u/s 112(b)(ii) of the CA, 1962 - differential amount of CVD paid on being pointed out - Held that: - in view of the fact that the differential duty along with interest was paid before initiation of the show cause proceedings and such amount w .....

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- appeal allowed - decided in favor of appellant. - C/51041/2017-SM - Final Order No. 58371/2017 - Dated:- 6-12-2017 - Mr. S.K. Mohanty, Member (Judicial) Shri R.K. Hasija, Advocate - for the appellant Shri U. Sengraj, D.R. - for the respondent ORDE .....

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of cigarettes and got the same cleared vide the bill of entry filed before the Inland container depot, TKD. An intelligence was gathered by the officers of DRI that M/s IPM India Wholesale Trading Pvt. Ltd. had short levied and short paid duty of cus .....

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rter and the CHA (the appellant herein) for confirmation of the duty demand and for imposition of penalty. Vide the adjudication order dated 17.12.2013, a penalty of ₹ 1 lakh was imposed on the appellant under Section 112(b)(ii) ibid. 3. The ld .....

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epartment pointed out the mistake regarding short payment of duty, the appellant advised its client for payment of the differential amount and accordingly, the differential amount of duty along with interest was deposited before issuance of the show .....

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d in the impugned order. 5. Heard both sides. 6. I find that the rate of CVD from 1624/1000 per stick was enhanced to 1974/1000 per stick with effect from 28.5.2012, when the Finance Act, 2012 received the accent of the President of India. Since the .....

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