TMI Blog2023 (5) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appeal after expiry of the limitation period if it is satisfied that there is sufficient cause for not presenting the appeal within that period. It would be more appropriate if the petitioner avails the statutory remedy provided under Section 129A of the Customs Act, 1962. All contentions are kept open. - Petition dismissed. - Hon ble The Chief Justice Ujjal Bhuyan And Hon ble Sri Justice N. Tukaramji For the Petitioner : MANU For the Respondent Gadi Praveen Kumar (Dy. Solicitor General of India) ORDER: PER THE HON BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Manu, learned counsel for the petitioner; Ms. B.Sapna Reddy, learned counsel for respondents No.1 and 2; and Mr. Gadi Praveen Kumar, learned Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 112(a) of the Customs Act, 1962. 4.5) No penalty is levied on M/s. Metals and Minerals Trading Corporation Limited under Section 114A of the Customs Act, 1962. 4.6) I confirm the demand on M/s. HDFC Bank Limited of duty of Rs.12,06,33,497/- (Rupees twelve crores six lakhs thirty three thousand four hundred and ninety seven only) as customs duty under Section 28(4) of Customs Act, 1962. Amount of Rs.12,06,33,497/- (Rupees twelve crores six lakhs thirty three thousand four hundred and ninety seven only) paid by the party is held appropriated against the duty short paid. 4.7) I confirm the demand of payment of interest on the duty amount payable by M/s. HDFC Bank Limited from the date of utilization of duty exemption till the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India valued at Rs.5,59,31,400/- (Rupees five crore fifty nine lakh thirty one thousand and four hundred only) is held liable for confiscation under Section 111(o) of the Customs Act, 1962, and rupees five thousand redemption fine is imposed under Section 125 of Customs Act in lieu of confiscation. 4.14) A penalty of Rs.5,00,000/- (rupees five lakhs only) is levied on M/s. State Bank of India under Section 112(a) of the Customs Act, 1962. 4.15) No penalty is levied on M/s State Bank of India under Section 114A of the Customs Act, 1962. 4.16) In confirm the demand on M/s Diamond India Limited of duty of Rs.10,59,12,974/- (Rupees ten crores fifty nine lakhs twelve thousand nine hundred seventy four only) as customs duty under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty of Rs.2,00,00,000/- (Rupees two crores only) is imposed on Smt. Radhika Agarwal, Proprietrix of M/s. PH Jewels under Section 112(a) of Customs Act. 4.22) A penalty of Rs.1,00,00,000/- (Rupees one crore only) is imposed on Smt. Radhika Agarwal, Proprietrix of M/s PH Jewels under Section 114AA of Customs Act. 4.23) A penalty of Rs. 2,00,00,000/- (Rupees two crores only) is imposed on Shri Sanjay Agarwal of M/s. PH Jewels under Section 112(a) of Customs Act. 4.24) A penalty of Rs.1,00,00,000/- (Rupees one crore only) is imposed on Shri Sanjay Agarwal of M/s. PH Jewels under Section 114AA of Customs Act. 4.25) No penalty is imposed on Shri Manish Kumar Mishra, Appraiser, Customs House, Kolkata under Section 117 of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|