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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Dilip Gupta, President, Hemambika R. Priya, Technical Member
Indian Metal and Ferro Alloys Limited – Appellant
Versus
Commissioner of Customs (Preventive) – Respondent
| Table of Content |
|---|
| 1. contestation over helicopter's intended use under exemption notification. (Para 1 , 5 , 11 , 19) |
| 2. details surrounding execution of the customs exemption undertaking. (Para 12 , 30) |
| 3. determination of misrepresentation leading to confiscation and judgment on penalties. (Para 31 , 32 , 34) |
JUSTICE DILIP GUPTA:
Customs Appeal No. 70 of 2010 has been filed by Indian Metal and Ferro alloys Limited, the appellant for setting aside that portion of the order dated 24.11.2009 passed by the Commissioner (Preventive), New Customs House, New Delhi, the Commissioner that confiscates Robinson R-44 Raven II Helicopter, the Helicopter under section 111(o) of the Customs Act, 1962 , the Customs Act but an option has been given to the appellant to redeem the same on payment of redemption fine. The order also confirms the demand of duty in terms of the undertaking dated 18.10.2007 given by the appellant.
2. Customs Appeal No. 72 of 2010 has been filed by Bhaijayant Panda, Vice Chaiman of the appellant, to assail that portion of the order dated 24.11.2009 passed by the Commissioner that imposes a penalty of Rs. 10 lacs upon him under section 112(a) of the Customs Act.
3. Customs Appea
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