9911796707
TMI Blog2025 (5) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant Shri Shiv Shankar, Authorised Representative of the Department ORDER M/s Cheema Printpac Limited [the Appellant] filed this appeal to assail the order dated 28.11.2019 passed by the Principal Commissioner, New Delhi confirming the demand of customs duty and also imposing a penalty of Rs. 12 lakhs under section 112(a) of the Customs Act, 1962 [the Customs Act]. 2. The appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) of the Customs Act. 3. It is this order dated 29.11.2019 passed by the Principal Commissioner that has been assailed by the appellant in this appeal. 4. During the pendency of the appeal, the appellant submitted an application dated 26.06.2023 for regularization of the default in the EPCG Authorization in terms of the Amnesty Scheme issued by Public Notice dated 01.04.2023 for one-time settl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 055 of 2024 decided on 08.10.2024], as also a decision of the Tribunal in M/s Keshava Medi Devices Private Limited versus Commissioner of CGST and Central Excise [Customs Appeal No. 42173 of 2017 decided on 28.03.2025]. 7. Learned authorized representative appearing for the department, however, supported the imposition of penalty. 8. This appeal, in view of the order passed under the Amensty Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settling the liability had been introduced and the petitioner had paid Customs Duty forgone together with interest thereon and had obtained an export obligation discharge certificate (which is to be issued in terms of Ext.P2), the default in not achieving the export obligation was regularized by the proper authority namely, the Directorate General of Foreign Trade, Department of Commerce. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, This writ petition is thus allowed in terms of prayer No.(b) in the writ petition." (emphasis supplied) 10. This judgment of the Kerala High Court was followed by the Regional Bench of the Tribunal at Chennai in Keshava Medi Devices. 11. In view of the judgment of the Kerala High Court in Saji Sukumaran Nair and the decision of the Tribunal in Keshava Medi Devices, the impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
