SMIIEL Vs. DEPUTY COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This petition challenges the order-in-original dated 14th March, 2014 passed by the Deputy Commissioner of Customs, ICD, Tughlakabad, confirming the duty demand of Rs. 5,60,00,000/- and further imposed a penalty of Rs. 25 lakhs.

(2.) The facts leading to the present petition are that the petitioner obtained an advance authorisation dated 25th April, 2008 from the Joint Director General of Foreign Trade, New Delhi ('Joint DGFT') permitting to export three products named as Injected Moulded Plastic parts/components for wiring harness-articles made of Polyamide 66/Nylon 66 with or without seal rings, Injected Moulded Plastic parts/components for wiring harness-articles made of PBT (Polybutylene Terephthalate) with or without seal rings, and Injected Moulded Plastic parts/components for wiring harness-articles made of PBT (Polybutylene Terephthalate) and Polyamide 66/Nylon 66 with seal rings.

(3.) It is stated that with respect to the export of the above three products, the following inputs were allowed to be imported namely, Polyamide 66/Pylon 66 TC Leona/Zytel 103 FHS, Seal rings/Rubber rings/Rings TC made of NBR and silicon rubber and Polybutylene Terephthalate (PBT) TC PBT Resins grade 201 AC in different colours and shades, Duranex plastic coloured compound.