PLATINUM EXPORTS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned Counsel appearing for the petitioners and the learned Counsel appearing for the respondents. Perused petition.

(2.) This petition is directed against the order dated 13th, January, 2003 passed by the Settlement Commissioner, Additional Bench (Customs and Central Excise), Mumbai [2003 (160) E.L.T. 779 (Sett. Comm.)]. The learned Counsel appearing for the petitioners has taken exception to the order to the extent it determines duty liability of petitioners to the extent of Rs. 33,72,641/- and after giving credits of the deposit made by the petitioners from time to time directs the petitioners to deposit the balance amount of Rs. 8,72,641/- within a period of 30 days from the receipt of the impugned order.

(3.) The learned Counsel appearing for the petitioners submits that the impugned order relates to 3 shipping bills whereunder the goods were sought to be exported, details of which are as under: