Custom, Excise & Service Tax Tribunal
Cc, New Delhi (Prev.) vs M/S Shivam Overseas on 10 June, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi 110 066.
Principal Bench, New Delhi
COURT NO. II
DATE OF HEARING : 10/06/14.
Customs Stay Application Nos. 52143, 52146-52148 of 2014 in Appeal Nos. 51763, 51765-51767 of 2014 and
Customs Stay Application Nos. 52014, 52025-52027 of 2014 in Appeal Nos. 51670, 51687-51689 of 2014
[Arising out of the Order-in-Appeal No. CC(A) CUS/PREV/750/ 2013 dated 20/12/2013 passed by The Commissioner of Customs (Appeals), New Customs House, New Delhi.]
CC, New Delhi (Prev.) Appellant
Versus
M/s Shree Ram Enterprises ]
M/s Sargam Overseas ]
M/s Mas Overseas ]
M/s Shivam Overseas ] Respondents
M/s Imperial Impex ]
M/s G.G. Textiles ]
M/s T.A. Impex ]
M/s Shivam Overseas ]
Appearance
Shri Rakesh Puri, Authorized Representative (DR) for the appellant.
Shri Harish Kohli, Advocate for the Respondents.
CORAM: Honble Shri D.N. Panda, Judicial Member
Honble Shri Manmohan Singh, Technical Member
Final Order No. 52495-52502/2014 Dated : 10/06/2014
ORDER
Per. D.N. Panda :-
It is clearly admitted by the respondents that the goods imported were restricted goods and without licence, those goods were not importable. Manner of examination of the matter by the learned Commissioner (Appeals) shows that he has reasonably imposed redemption fine and penalty as is revealed from the following chart :-
Sl.
No. (1) Name of Party (2) Stay Application with Appeal No. (3) Declared Value (Rs.) (4) Enhanced Value (Rs.) (5) RF by AO (6) PP by AO (7) RF by CC (A) (8) PP by CC (A) (9) Difference RF (10) Difference PP (11)
1.
Shree Ram Enterprises C/S/52143/14 in C/51763/ 2014 800465.40 1710258 860479 254129 740000 195000 120479 59129
2. Sargam Overseas C/S/52146/14 in C/51765/ 2014 624480.36 1603423.50 956641 238255 800000 175000 156641 63255
3. Mas Overseas C/S/52147/14 in C/51766/ 2014 1749344 934482 259937 740000 195000 194482 64937
4. Shivam Overseas C/S/52148/14 in C/51767/ 2014 733349.89 1884046 1016874 279953 865000 275000 151874 4953
5. Imperial Impex C/S/52014/14 in C/51670/ 2014 777190.96 1986157 850799 295126 700000 275000 150799 20126
6. G.G. Textiles C/S/52025/14 in C/51687/ 2014 774792.82 1878103 1095538 279070 825000 275000 270538 4070
7. T.A. Impex C/S/52026/14 in C/51688/ 2014 772045.15 1756993 1193029 261074 890000 275000 303029
-13926
8. Shivam Overseas C/S/52027/14 in C/51689/ 2014 730808.58 1896635 1272409 281823 975000 275000 297409 6823
2. In view of the above, there appears no good reason to interfere to the order of learned Commissioner (Appeals). Accordingly, all the orders passed by the learned Commissioner (Appeals) are confirmed dismissing Revenues appeal and the stay applications disposed.
(Dictated and pronounced in open court) (Manmohan Singh) (D.N. Panda) Technical Member Judicial Member PK ??
??
??
??
3CU/ST/52143 of 2014