ITW INDIA LTD. Vs. COMMISSIONER OF CUSTOMS, CHENNAI

JUDGEMENT

(1.) THIS is an appeal against Order -in -Original No. 551/2004, dated 18 -11 -2004 passed by the Commissioner of Customs, Air Cargo Complex, Chennai.

(2.) THE brief facts of the case are as follows : Departmental investigations revealed misuse of warehousing facilities, forgery of bills of entry and misappropriation of customs duty by M/s. Farport International, Customs House Agents, Chennai involving M/s. Hetero Drugs Limited., M/s. ITW Signode India Ltd., (appellant), M/s. Natco Pharma Limited, Hyderabad and others. Consequent to the investigations, Revenue proceeded against the appellants demanding duty and imposing penalty. The appellant approached CESTAT, Bangalore. The matter was remanded to the original authority for re -determination of duty demands and penalty if any on the appeal after hearing them in the matter. The CESTAT observed that in the de novo proceedings both sides could make use of the decision in case of Hetero Drugs Limited v. CC, Chennai vide Order Nos. 1594 and 1595, dated 12 -12 -2003 [2004 (168) E.L.T. 211 (Tri. -Bang.)]. Consequent to CESTATs remand order, the Commissioner has passed the impugned order confirming the demand of Rs. 9,72,216/ -. He has imposed equal penalty under Section 114A of the Customs Act, 1962. Interest under Section 28AB of the Customs Act, 1962 has been demanded. The appellants strongly challenge the impugned order. Hence, they have come before this Tribunal for relief.

(3.) SHRI G. Shivadass, learned Advocate appeared for the appellants and Shri K. S. Reddy, learned SDR for the Revenue. The learned Advocate urged the following points :