| RESTRAINED ARREARS (BIFR/DRT/OL/COD/WITHIN APPEAL PERIOD ETC.) : AS ON 30.04.2010 | ||||||||||||||||||||||||||||||||||||||||
| Sr.No. | Name of defaulter | Commi'te | No.of case | OIO NO. | OIO Date | IEC Code | Category like Recoverable/Fit for write off/BIFR/DRT/OL/COD/ Others | Brief facts | Amt.(Rs.in lacs) | Latest Status | ||||||||||||||||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | ||||||||||||||||||||||||||
| 1 | M/s.Essar Oil Ltd., Khambhalia | Jamnagar | 1 | OIO No.03/Commr/2009-10 dtd.17.11.2009 | 17-Nov-09 | CESTAT | The goods (i.e. power project & equipments) imported for their power project by M/s. Essar Power Gujarat Ltd., and unloaded at the Ro-Ro-LO-Lo Jetty of the Vadinar Port. i.e. at the places, which has only been approved for loading/unloading of Essar Oil Refinary Project cargo, are liable to confiscation under Sectin 111(h) of the Customs Act,1962. Further M/s. Essar Oil Ltd.,who provided their services as custodian to the said importer for their power project has also been penalised. | 0.0000 | 0 | 0 | 10.0000 | 10.0000 | The party has filed a stay application before CESTAT on 21.12.2009. | |||||||||||||||||||||||||||
| 2 | M/s.Essar Oil Ltd., Khambhalia | Jamnagar | 1 | OIO No.04/Commr/2009-10 dtd.17.11.2009 | 17-Nov-09 | CESTAT | The goods i.e. bioler parts consisting of steam drum imported for their power project by M/s. Essar Power Gujarat Ltd., and unloaded at the Ro-Ro-LO-Lo Jetty of the Vadinar Port. i.e. at the places, which has only been approved for loading/unloading of Essar Oil Refinary Project cargo, are liable to confiscation under Sectin 111(h) of the Customs Act,1962 and consequently they are liable for penalty under Section 112(a) of the Customs Act,1962 . Further M/s. Essar Oil Ltd.,who provided their services as custodian to the said importer for their power project has also been penalised. | 0.0000 | 0 | 0 | 10.0000 | 10.0000 | The party has filed a stay application before CESTAT on 21.12.2009. | |||||||||||||||||||||||||||
| 3 | M/s.Essar Oil Ltd., Khambhalia | Jamnagar | 1 | No.160 to 163/AC/OA&RD/2009-10 dtd.20.02.10 | 20-Feb-10 | Commr(A) | The bills of Entry were asessed finally considering the Net Shore Tank Receipt quantity duly certified by cargo surveryor in shore discharge summery in view of Board's Circular No.96/2006-Cus dtd.27.12.2002 & Circular No.6/2006-Cus dtd.12.01.2006. Based on CBEC circulr No.6/2006-Cus dtd.12.01.2006, it apperd that the NCCD though recoverble at specific rate of Rs.50/- PMT on bill of lading quantity received in shore tank. Therefore, it appeared that the NCCD was to be charged on bill of lading quantity and not thenetshore tank receipt. As such the final assessment appears to be found erraneous. | 7.5348 | 0 | 0 | 0 | 7.5348 | The party filed an appeal and stay appication before Commr.(A),Customs,Jamnagar on 01.04.2010. | |||||||||||||||||||||||||||
| 4 | Shree Cement Ltd.,Bangur Nagar, Beawar. | Jamnagar | 1 | OIO No.02/AC/T/09-10 dtd.06.02.10 | 6-Feb-10 | Commr(A) | M/s. Shri Cement Ltd.,Bangur Nagar, Beawar has imported USA origin "US Green Petrolium Coke & Non calcined Petrolium Coke" in bulk and classified under Customs Triff Heafing No.27131100 at Navlakhi Port. The import of "US Green Petrolium Coke & Non Calcined Petrolium Coke" under DEPB Licences/TRAs issued under Notifn.No.89/2005-Cus dtd.04.10.05 is not permissible at Navlakhi Port and as lsuch for the clearance of aforesaid imported cargo for the reasons stated, the said importer is reuired to pay the Customs Duty in cash through TR 6 challan in terms of Section 18 readh with 28 of the Customs Act,1962 aong with intrest as applicable. | 477.2747 | 0 | 0 | 0 | 477.2747 | The party filed an appeal and stay appication before Commr.(A),Customs,Jamnagar on 08.04.2010. | |||||||||||||||||||||||||||
| 5 | Shree Cement Ltd.,Bangur Nagar, Beawar. | Jamnagar | 1 | OIO No.03/AC/T/09-10 dtd.06.02.10 | 6-Feb-10 | Commr(A) | M/s. Shri Cement Ltd.,Bangur Nagar, Beawar has imported USA origin "US Green Petrolium Coke & Non calcined Petrolium Coke" in bulk and classified under Customs Triff Heafing No.27131100 at Navlakhi Port. The import of "US Green Petrolium Coke & Non Calcined Petrolium Coke" under DEPB Licences/TRAs issued under Notifn.No.89/2005-Cus dtd.04.10.05 is not permissible at Navlakhi Port and as lsuch for the clearance of aforesaid imported cargo for the reasons stated, the said importer is reuired to pay the Customs Duty in cash through TR 6 challan in terms of Section 18 readh with 28 of the Customs Act,1962 aong with intrest as applicable. | 213.0557 | 0 | 0 | 0 | 213.0557 | The party filed an appeal and stay appication before Commr.(A),Customs,Jamnagar on 08.04.2010. | |||||||||||||||||||||||||||
| 6 | Swasstik Coal International Pvt.Ltd.,Swastik House, 21/3 Ratlamkothi Main Road, Indore (MP) | Jamnagar | 1 | OIO No.04/AC/T/09-10 dtd.08.02.10 | 8-Feb-10 | Commr(A) | M/s.Swastik Coal International Pvt.Ltd.,Indore(MP) ha imported USA Origin non calcined petroium coke in buld and classfied under Customs Tariff Heading No.27131100 at Navlakhi Port. The import of non calcined petrolium coke under DEPB Lincences/TRAs issued under Notifn.No.89/2005-Cus dtd.04.10.05 is not permissible at Navlakhi Port and such for the clearance of aforesaid imported cargo for th reasons stated, the said importer is required to pay the Customs Duty incash through TR 6 challan in terms of Section 18 readwith 28 of the Customs Act,1962 along with interest as applicable. | 66.8293 | 0 | 0 | 0 | 66.8293 | The party filed an appeal and stay appication before Commr.(A),Customs,Jamnagar on 12.04.2010. | |||||||||||||||||||||||||||
| 7 | M/s.J.K.Cement Ltd.,Kamla Tower, Kanpur-208001(UP) | Jamnagar | 1 | OIO No.05/AC/T/09-10 dtd.10.02.10. | 10-Feb-10 | Commr(A) | M/s. J.K.Cement Ltd.,Kamla Tower,Kanpur-208001(UP) has imported USA origin non calcined petrolium coke in bulk and classified under Customs Tariff Heading No.27131100, at Navlakhi Port.The import of non calcined petrolium coke under DEPB Licences/TRAs issued under Notifn.No.89/2005-Cus dtd.04.10.05 is not permissible at Navlakhi Port and as such for the clerance of aforesaid imported cargo for the reason stated the said importer is required to pay the Customs Duty in cash through TR-6 challan in terms of Section 18 read with 28 of the Customs Act,1962 alongwith interest as applicable. | 176.2837 | 0 | 0 | 0 | 176.2837 | The party filed an appeal and stay appication before Commr.(A),Customs,Jamnagar on 12.04.2010. | |||||||||||||||||||||||||||
| 8 | M/s.Birla Corporaltion Ltd.(Unit:Birla Cement Works),Birla Building,9/1 R.N.Mukhrjee Road, Kolkata. | Jamnagar | 1 | OIO No.06/AC/T/09-10 dtd.10.02.10. | 10-Feb-10 | Commr(A) | M/s. Birla Corporation Ltd.(Unit: Birla Cement Works),Birla Building,9/1, R.N.Mukhrjee Road, Kolkata has imported USA origin non calcined petrolium coke in bulk and classified under Customs Tariff Heading No.27131100, at Navlakhi Port.The import of non calcined petrolium coke under DEPB Licences/TRAs issued under Notifn.No.89/2005-Cus dtd.04.10.05 is not permissible at Navlakhi Port and as such for the clerance of aforesaid imported cargo for the reason stated the said importer is required to pay the Customs Duty in cash through TR-6 challan in terms of Section 18 read with 28 of the Customs Act,1962 alongwith interest as applicale. | 134.0850 | 0 | 0 | 0 | 134.0850 | The party filed an appeal and stay appication before Commr.(A),Customs,Jamnagar on 09.04.2010. | |||||||||||||||||||||||||||
| 9 | Great Eastern Shipping Co.Ltd.,Mumbai | Jamnagar | 1 | OIO No.07/AC/T/09-10 dtd.10.02.10. | 10-Feb-10 | Within appeal period. | Addl.Cuty of Customs @ Rs.2/- per litre leviable under Section 116 of theFinance Act,1999 is required to be recovered on the re-imported quantity of HSD of Indian Origin. | 2.2427 | 0 | 0 | 0 | 2.2427 | Within appeal period. | |||||||||||||||||||||||||||
| 10 | Shipping Corporation of India | Jamnagar | 1 | OIO No.1/AC/T/20010-11 dtd.26.04.2010 | 26-Apr-10 | Within appeal period. | Additional Duty of Customs @ Rs.2/- per litre leviable under Section 18(2) of theCustoms Act,1962 is required to be recovered on the re-imported quantity of HSD of Indian origin and duty on goods which were not proving as Indian origin. | 3.5406 | 0 | 0 | 0 | 3.5406 | Within appeal period. | |||||||||||||||||||||||||||
| 11 | M/s. Atlantic Shipping P.Ltd., | Jamnagar | 1 | OIO No.12/AC/T/2008-09 dtd.06.03.2009. | 6-Mar-09 | COMMR(A) | The party is shipping agent of MT Shogun. The said agent filed Bill of Entry for Bunker of foreign origin which was assessed provisionally. The present dispute is relatedto the duty on the quantity of bunkers declared of Foreign Origin and consumed during the coastal run. | 0.1652 | 0 | 0 | 0 | 0.1652 | The party has preferred an appeal against the said OIO on 04.05.2009 before Commissioner(Appeals)vide Appeal No.18/2009.The Commr(A) vide S.O.No.06/JMN/2010 dtd.10.02.2010 directed the party to deposit Rs.1,20,429/- towards the duty and remaining amount of Rs.16,552/- regarding CVD is yet to be decided. Accordingly, the party has paid Rs.1,20,429/- on 25.03.2010 vide TR-6 challan No.655/24.03.2010. | |||||||||||||||||||||||||||
| 12 | M/s. Atlantic Shipping P.Ltd., | Jamnagar | 1 | OIO No.68/AC/D/OA/09-10 dtd.30.05.2009 | 30-May-09 | COMMR(A) | The party is shipping agent of various 34 vessels. All these vessels were converted into coastal run. The present dispute is related to the Addiutional Duty on HSD @ Rs.2/- per liter. | 0.0000 | 0 | 0 | 0 | 0.0000 | The party has preferred an appeal against the said OIO on 29.07.2009 before Commr(A),Customs,Jamnagar.The Commr(A) has directed to pre-deposit the duty amount. Accordingly, the party has pre-deposited the duty of Rs.24,53,450/- vide TR-6 challan No.350/09.11.2010 . the Commr(A) vide OIA No.18&19/Commr(A)/JMN/2010 td.21.01.2010 has dismissed the party's appeal. Accordingly, the party has been asked to pay intrest at appropriate rate under section 28AB. of the Customs Act,1962. | |||||||||||||||||||||||||||
| 13 | M/s. Atlantic Shipping P.Ltd., | Jamnagar | 1 | OIO No.69/AC/D/OA/2009-10 dtd.30.05.09. | 30-May-09 | COMMR(A) | The party is shipping agent of the vessel MV Everhad Schutte. The vessel was converted into coastal run. The present dispute is related to the Addiutional Duty on HSD @ Rs.2/- per liter. | 0.0000 | 0 | 0 | 0 | 0.0000 | The party has preferred an appeal against the said OIO on 29.07.2009 before Commr(A),Customs,Jamnagar.The Commr(A) has directed to pre-deposit the duty amount. Accordingly, the party has pre-deposited the duty of Rs.1,51,799/- vide TR-6 challan No.351/09.11.2010 . The Commr(A) vide OIA No.18&19/Commr(A)/JMN/2010 td.21.01.2010 has dismissed the party's appeal. Accordingly, the party has been asked to pay intrest at appropriate rate under section 28AB. of the Customs Act,1962. | |||||||||||||||||||||||||||
| 14 | Simplex Inds.Ltd., Indore | Jamnagar | 1 | OIO No.18/AC/Tech/1995 dtd. 05.07.1995 | 5-Jul-95 | O.L. | Party has imported H.M. Scrap at Okha port. Party has not produced end use certificate for certain quantity as per Noti. No. 128/92. Duty demanded on the same by Supdt. CH, Okha vide SCN dated 06-04-94. Demand was confirmed vide OIO No. 18/AC/Tech/1995 Dt. 05-07-95. AC Jamnagar has issued detention notice on 17-01-98. Mean while party got registered with BIFR vide case no. 300/98. BIFR opinied on 31-10-2007 that party should be wound up. Deptt. has issued a letter to official liquidator for Deptt's claim on 15-02-08. | 0.2222 | 0 | 0 | 0 | 0.2222 | The matter has been referred to BIFR vide letter F.No.VIII/48-44/Tech/GSEC/Pt.I dated.17.03.2009. Also letters to BIFR and OL have been writtedn on 17.08.2009, 25.01.2010 & 16.03.2010. Matter is being pursued. | |||||||||||||||||||||||||||
| 15 | M/s. Keshri Steel Ind., Devas(MP) | Jamnagar | 1 | OIO No.7/AC/Tech/1995 dtd.28.03.1995. | 28-Mar-95 | O.L. | Party has purchased 200 MT of HMS Scrap on High Sea Sale basis filed B/E 50 to 52 all dated 26-02-93 claiming concessional rate of duty as provided under Noti. No. 124/92-Cus. Dt. 01-03-92. Party has not produced end use certificate. Demand was confirmed vide OIO No. 7/AC/Tech/1995 Dt. 28-03-95. Deptt. has submitted affidavit for proof of debit in the High Court of Kolkatta on 19-07-06. Further, Deptt. has issued notice for attachment of movable property in Appendix-VI on 24-07-06 to the official liquidator. | 0.1990 | 0 | 0 | 0 | 0.1990 | Claim lodged with Official Liquidator, High Court,Kolkatta on 24.07.2007. Letter has been written to the Official Liquidator on 25.01.2010.The matter is pursueded. | |||||||||||||||||||||||||||
| 16 | (1) M/s. Rainbow Corp.Ltd.,Mumbai (2) M/s. Saurashtra Cement Ltd., | Jamnagar | 1 | OIO No.45/Commr./05 dtd. 18.05.05. | 18-May-05 | O.L. HC Mumbai | Party has imported the Steam Coal under DEEC Scheme in February 1999 and claimed the benefit of exemption Notification no. 31/97 dated 01.04.97. The coal was sold in open market. Further, the export obligation was not discharged in full by the party Hence, custom duty confirmed vide OIO No. 45/Commr/2005 Dt. 18-05-05. Deptt. has lodged the claim towards Govt. dues with official liquidator on 27-06-06 and also issued Appendix-VI i.e. notice for attachment of movable property to official liquidator on 01-08-02. | 41.19282 | 0 | 3.0000 | 161.74726 | 205.94008 | The claim lodged with official liquidtor, High Court of Mumbai on 30.06.2006. Reminder letters to Official Liquidator, HighCourt of Mumbai have been issued on 28.07.2009,25.01.2010 & 17.04.2010. Matter is pursueded. | |||||||||||||||||||||||||||
| 17 | V.K.Exports, Mumbai | Jamnagar | 1 | OIO No.106-107/AC/O&A/2005-06, Dt. 28-03-06 | 28-Mar-06 | O.L. HC Mumbai | Party has imported steam coal at Navlakhi port and filed B/Es No. F-45/11-07-98 & F-48/24-07-98. The imported goods were unloaded from anchorage point to jetty through hired barges and that the transportation charges were not included in the assessable value. Demand raised vide SCN Dt. 24-03-2000 and same was confirmed vide OIO NO. 106 to 107/AC/OA/2005-06 Dt. 28-03-06. | 2.61905 | 0 | 0 | 0 | 2.61905 | The claim lodged with official liquidtor, High Court of Mumbai on 30.06.2006. Reminder letters to Official Liquidator, HighCourt of Mumbai have been issued on 28.07.2009, 25.01.2010 & 17.04.2010 . Matter is pursueded. | |||||||||||||||||||||||||||
| 18 | Adani Exports | Jamnagar | 1 | OIO No.63/AC/OA/04-05 dtd.27.10.04 | 27-Oct-04 | High Court, Gujarat | Denial of benefit of exemption of lduty as per Notificlation No.11/97 dated 01.03.1997 | 24.97477 | 0 | 0 | 0 | 24.97477 | The Hon'ble CESTAT has passsed an Order No.A/1969-70/WZB/AHD/09 in vavour of the party. The Tax Appeal No.141/2010 has been filed on 12.01.2010 in the Hon'ble High Court of Gujarat. Last hearing was held on 29.04.2010. | |||||||||||||||||||||||||||
| 19 | Jayant Paper Mills, Surat. | Jamnagar | 1 | No.01/AC/94 dtd.22.02.94. | 22-Feb-94 | BIFR | The party was manufacturing pulp and paper including news print and was granted exemption certificate subject to provide end use certificate. Party did not produced the end use certificate and duty demanded. | 0.4500 | 0 | 0 | 0 | 0.4500 | Recovery action initiated U/S 142(1)©(ii) of the Customs Act,1962. Reminder letter issued on 17.07.2008 to the ACC.,Ahmedabad for present status/whereabout of the party. The party is declared as "Sick Compnay" and listed at Sr.No.268/1998. Its present status at BIFR is "Rehbiliation of scheme sanctioned under Section 18(4)" Order dated 03.06.04. As per S.22(1) of the SICA,1985, recovery has been hampared. Letters to various authorities are issued like Income-Tax, Municipal Corporation, R.O.C., Various group of companies asking details about the company. Letters dated 12.03.2009, 31.03.2009 & 22.03.2010 have been issued to BIFR New Delhi to consider the outstainding dues.Nothing is heard from BIFR so far. | |||||||||||||||||||||||||||
| 20 | Ganpati Exports Ltd | Jamnagar | 1 | 18/AC/99 dated 31.03.99 | 31-Mar-99 | OL | Party imported 1530 MT of LDPE from Turkey through M/s G.A.International, Dubai and filed B/Es F-162 of 8/7/94 for clearance under DEEC Scheme for Home Consumption. The price declared was 450US$ PMT whereas the contemporaneous price was around 670 US$ PMT.Thus, there was undervaluation to the extent of US$220 per M.T. and differential duty demanded. Presently the case is pending with Official Liquidator, High Court of Kolkata. The claim for recovery of the dues has already been lodged before Official Liquidator Kolkatta on 19.01.2005. | 20.0000 | 0 | 0 | 0 | 20.0000 | The deparetmental claims were lodged & are still pending with the O.L.,High Court,Kolkatta.To know the present status of the departmental claims, the matter is taken un from time to time with The O.L., Kolkatta. Reminders issued vide letters F.No.VIII/48-2/Recovery/PBR/05-06 dated 22.1.07, 7.3.07,4.4.7,24.12.07, 23.5.08,17.7.08, 24.9.08 ,29.10.2008, & 26.2.09.An Inspector was deputed to O.L.,Kolkata to know the present status of the claim.The Dy.O.L.,Kolkata vide letter dtd.01.04.10 has informed that they have not yet invited claim from creditors of the compnay (in liquidation).However, they will invite claim very soon from creditors through paper publication when the claim shall be considered in accordance with law . He has further informed that they are holding funds inrespect of M/s.Ganpati Export Ltd.,which will be availale to the secured creditors and workers on paripassu basis, if any balance is there that will be distributed among the preferential creditors and no assets have been realised with regards to other two companies. | |||||||||||||||||||||||||||
| 21 | Ganpati Exports Ltd | Jamnagar | 1 | 23/AC/99 dated 31.03.99 | 31-Mar-99 | OL | As above. | 55.6600 | 0 | 0 | 0 | 55.6600 | As above. | |||||||||||||||||||||||||||
| 22 | Ganpati Exports Ltd | Jamnagar | 1 | 24/AC/99 dated 31.03.99 | 31-Mar-09 | OL | As above. | 136.0300 | 0 | 0 | 0 | 136.0300 | As above. | |||||||||||||||||||||||||||
| 23 | Ganpati Combines Ltd | Jamnagar | 1 | 19/AC/99 dated 31.03.99 | 31-Mar-99 | OL | As above. | 88.0100 | 0 | 0 | 0 | 88.0100 | As above. | |||||||||||||||||||||||||||
| 24 | Ganpati Combines Ltd | Jamnagar | 1 | 20/AC/99 dated 31.03.99 | 31-Mar-99 | OL | As above. | 12.3700 | 0 | 0 | 0 | 12.3700 | As above. | |||||||||||||||||||||||||||
| 25 | Ganpati Combines Ltd | Jamnagar | 1 | 22/AC/99 dated 31.03.99 | 31-Mar-99 | OL | As above. | 23.5000 | 0 | 0 | 0 | 23.5000 | As above. | |||||||||||||||||||||||||||
| 26 | Ganpati Commerce Ltd | Jamnagar | 1 | 25/AC/99 dated 31.03.99 | 31-Mar-99 | OL | As above. | 6.2200 | 0 | 0 | 0 | 6.2200 | As above. | |||||||||||||||||||||||||||
| 27 | Ganpati Commerce Ltd | Jamnagar | 1 | 26/AC/99 dated 31.03.99 | 31-Mar-99 | OL | As above. | 55.6600 | 0 | 0 | 0 | 55.6600 | As above. | |||||||||||||||||||||||||||
| 28 | L.D. Textiles ltd.,Ankleshwar,Bharuch. | Jamnagar | 1 | No.18/Collr/86 dtd.23.04.1986. | 23-Apr-86 | OL | Party imported three consignments declaring them as ’ Viscose Staple Fiber’ (VSF) under DEEC Scheme. The goods were found to be ‘ Polyester Staple Fiber’ which attracted higher rate of duty. Further, the party sold partial consignment in open market instead of manufacturing final product meant for export. Hence, differential duty demanded. Presently the case is pending with BIFR. The claim for recovery of the dues has already been lodged (registered as case no.176/99) before BIFR on 06.10.2006. | 703.1200 | 0 | 0 | 200.0000 | 903.1200 | As above. | |||||||||||||||||||||||||||
| 29 | M/s.Surashtra Cement Ltd., | Jamnagar | 1 | No.4 to 13/AC/PBR/09-10 dtd.30.09.09/12.10.09. | 30-Sep-09 | CESTAT | The party had paid Rs.3.50PMT being amount of Additional Duty of Customs/Coal Cess on imported Non-cooking Coal. Subsequent 10 SCNs were issued for demanding the differential Additional Duty of Customs/Coal Cess @ Rs.10/-PMT. In terms of Notifn.No.S.O.727(E) dtd. 25.06.2003 issued U/S 6 of the Coal Mines (Conservation and Development) Act,1974 (28 of 1974) was dropped and consequential relief was allowed. On this basis refund claims for Rs.2.31 lacs was allowed vide OIO No.22/AC/PBR/2008-09 dtd.22.05.2008.During the course of review by the Commissioner, it was decided to file appeal against the said OIO. the Commissioner(A) ide OIA No.01 to 10/Commr(A)/JMN/2009 dtd.26.06.2009 aloowed department's appeal. The party has filed appeal before CESTAT with stay appliction. Subsequentlly,the protective demands were issued on 21.10.2008 which haeeen confirmed vide OIO No.4 to 13/AC/PBR/2009-10 dtd.30.09.2009. | 2.3100 | 0 | 0 | 0 | 2.3100 | The party has filed an appeal with the CESTAT with stay application on 07.09.2009 challanging OIA No.01 to 10/Commr(A)/JMN/2009 dtd.26.06.2009 of Commr(A),,Jamnagar. The case is pending with CESTAT. The party has also filed appeals against OIO No.4 to 13/AC/PBR/2009-10 dtd.30.09.2009. Out come from Commr(A) is awaited. | |||||||||||||||||||||||||||
| 30 | VXL India Ltd.,Saurashtra Chemicals, Porbandar | Jamnagar | 1 | OIO No.03/AC/2008-09 dated 28.11.2008. | 28-Nov-08 | CESTAT | Differential duty confirmed due to wrong availment of benefit under exemption Notification No,.19/94-Customs. | 48.8100 | 0 | 0 | 0 | 48.8100 | The case is decided vide OIO No.03/AC/2008-09 dtated 28.11.2008.The party has filed appeal with stay application before Commissioner(A),Jamnagar on 27.01.2009. Commr(A),Customs,Jamnagar has granted stay on payment of 25% of the duty. The party has deposited Rs.16.29 lacs in view of Order No.05/JMN/2009. (Rs.65.10 lacs ( - ) Rs.16.29 lacs = RS.48.81 lacs ), on 09.09.20098. Subsequently, the Commr(A) vide OIA No.22/Commr(A)/JMN/2010 dtd.27.01.2010 rejected party's appeal. The party has filed appeal with stay application before CESTAT. | |||||||||||||||||||||||||||
| 31 | Pooja Shipping Co.,Porbandar | Jamnagar | 1 | OIO No.7/Addl.Comr/2008 dtd 29.10.08 | 29-Oct-08 | CESTAT | The party did not disclose shipstores and cotravened provisions of Sec.28(2),111 of Customs Act,1962. | 1.2700 | 0 | 0 | 0 | 1.2700 | The caee is decided vide OIO No.7/Addl.Commr./2008 dated 29.10.2008. The bank guarantee of Rs. 11.86 lacs has been encashed and credited in to the government accounts on 05.11.2008 towards recovery of duty as ordered. The Commissioner(A),Jamnagar vide OIA No.160/Commr(A)/JMN/2009 dtd.04.01.2010 has set side the redemption fine o Rs.05 Lacs and penalty equal to duty & interest U/S. 114 A and not interferred the Order of appropration of the B.G.. He has uphold the demand of duty of Rs.11,85,787/- along with interest.The party has filed appeal with stay application before CESTAT. | |||||||||||||||||||||||||||
| 32 | Saurashtra Cement Ltd.,Ranavav. | Jamnagar | 1 | No.17/AC/PBR/2009-10 dtd.27.11.2009 | 27-Nov-09 | COMMR(A) | Wrong claim of duty exemption under Notificlation No.40/2006-Cus dated 01.05.2006 as amended vide Notification No.17/2009-Cus dtted 19.02.2010. | 0.0800 | 0 | 0 | 0.0800 | 0.1600 | The party has preferred an appeal before the Commr.((A),Customs,Hamnagar on 21.01.2010. The appeal No.11/2010.Pending with Commr(A).The party vide letter dated 29.03.2010 has informed that the P.H. which was scheduled on 10.03.2010 has been cancelled and waiting for a fresh dtate of P.H. Further outcome is awaited. | |||||||||||||||||||||||||||
| 33 | Saurashtra Cement Ltd.,Ranavav. | Jamnagar | 1 | No.16/AC/PBR/2009-10 dtd.27.11.2009 | 27-Nov-09 | COMMR(A) | Wrong claim of duty exemption under Notificlation No.40/2006-Cus dated 01.05.2006 as amended vide Notification No.17/2009-Cus dtted 19.02.2010. | 2.5600 | 0 | 0 | 2.5600 | 5.1200 | The party has preferred an appeal before the Commr.((A),Customs,Hamnagar on 21.01.2010. The appeal No.10/2010. Pending with Commr(A).The party vide letter dated 29.03.2010 has informed that the P.H. which was scheduled on 10.03.2010 has been cancelled and waiting for a fresh dtate of P.H.Furether outcome is awaited. | |||||||||||||||||||||||||||
| 34 | Sahil Trends,New Delhi | Jamnagar | 1 | No.34/AC/99 dtd.29.06.99 | 29-Jun-99 | COMMR(A) | The transaction velue declared by the party for import of PVC Resin was found lower. | 29.4300 | 0 | 0 | 0 | 29.4300 | The party has filed an appeal with Commr.(A),Custom,Jamngar on the grounds that they have not received the OIO No.34/AC/99. The Commr.(A), had granted personal hearing on 04.12.2009. Pending with Commr.(A). | |||||||||||||||||||||||||||
| 35 | Vijai Indusatries, Ahmedabad. | Jamnagar | 1 | 27/AC/99 dtd.31.03.99 | 31-Mar-99 | COMMR(A) | The transaction velue declared by the party for import of PVC Resin was found lower. | 39.5900 | 0 | 0 | 0 | 39.5900 | The party has filed an appeal with Commr.(A),Customs,Jamnagar stating that they have not received OIO No.27/AC/99 dated 31.03.1999 at the material time.Pending with Commr(A). | |||||||||||||||||||||||||||
| 36 | M/s.Gujarat Siddhi Cement Ltd.,Siddhigram. | Jamnagar | 1 | No.24/AC/PBR/2009-10 dtd.29.01/03.02.10. | 3-Feb-10 | COMMR(A) | The party had importred 5823 MT of steam (non coking coal) and cleared under DFIA scheme and availed exemption under Notifn.No.40/2006. On verifiction caused by the jurisdictionl C.Ex.,Authorities, the party could not produce certificate about tuse of 193.640 MT. Hence duty demanded and penalty imposed. | 0.5190 | 0 | 0 | 0.5190 | 1.0380 | The party has filed appeals along with stay application before Commr(A),Jamnagar. | |||||||||||||||||||||||||||
| 37 | M/s.Gujarat Siddhi Cement Ltd.,Siddhigram. | Jamnagar | 1 | No.25/AC/PBR/2009-10 dtd.29.01/03.02.10. | 3-Feb-10 | COMMR(A) | The party had importred 10950.413 MT of steam (non coking coal) and cleared under DFIA scheme and availed exemption under Notifn.No.40/2006. On verifiction caused by the jurisdictionl C.Ex.,Authorities, the party could not produce certificate about tuse of 42.053 MT. Hence duty demanded and penalty imposed. | 0.1000 | 0 | 0 | 0.1000 | 0.2000 | The party has filed appeals along with stay application before Commr(A),Jamnagar. | |||||||||||||||||||||||||||
| 38 | Ambuja Cement Ltd. Kodinar | Jamnagar | 1 | No.19/AC/PBR-2009-10 dtd.31.12.09. | 31-Dec-09 | COMMR(A) | Evasion of Custom Duty by not declaring the demurrage chrges in form of ships pre-delivery detention charges and the same is liable to be paid to their overseas supplier and the same was not included in the asessale value. | 0 | 0 | 0 | 0.9900 | 0.9900 | The party has filed appeals along with stay application before Commr(A),Jamnagar. | |||||||||||||||||||||||||||
| 39 | National Petrolium Cnstruction Company,Mumbai & Oil Natural Gas Corporation Ltd.,Mumbai | Jamnagar | 1 | No.07/AC/2008-09 dtd.29.12.08 | 29-Dec-08 | Within appeal period. | Additionla Customs duty @ of Rs.2 per Ltr. On HSD leviable under Section 116 of Finance Act,1999 not paid. Benefit of exemption under Notification No.21/2002-Customs not available. | 0 | 0 | 0 | 0 | 0 | The case is decided vide OIO No.07/AC/PBR/2008-09 dtd. 29.12.08. Appeal & stay application field by the party vide appeal No.08/2009 dated 03.03.09 before Commr.(A),Jamnagar.The Commr.(A),Customs,Jamnagar has granted stay vide Order No.02 to 03/JMN/2009 dated 21.07.09 with condition to deposit the entire amount witnin 15 days from the receipt of the order. The party has paid duty of Rs. 4.532 Lacs vide Chalan dated 09.09.2009, in view of the Commr.(A),Customs,Jamnagar's above order dated 21.07.2009. | The case is decided vide OIO No.07/AC/PBR/2008-09 dtd. 29.12.08. Appeal & stay application field by the party vide appeal No.08/2009 dated 03.03.09 before Commr.(A),Jamnagar.The Commr.(A),Customs,Jamnagar has granted stay vide Order No.02 to 03/JMN/2009 dated 21.07.09 with condition to deposit the entire amount witnin 15 days from the receipt of the order. The party has paid duty of Rs. 4.532 Lacs vide Chalan dated 09.09.2009, in view of the Commr.(A),Customs,Jamnagar's above order dated 21.07.2009. Subsequently,the Commr(A) vide OIA No.23 & 24/Commr(A)/JMN/2010 dtd.27.01.2010 has rejected party's apeal. | ||||||||||||||||||||||||||
| 40 | National Petrolium Cnstruction Company,Mumbai & Oil Natural Gas Corporation Ltd.,Mumbai | Jamnagar | 1 | No.08/AC/2008-09 dtd.29.12.08 | 29-Dec-08 | Within appeal period. | Additionla Customs duty @ of Rs.2 per Ltr. On HSD leviable under Section 116 of Finance Act,1999 not paid. Benefit of exemption under Notification No.21/2002-Customs not available. | 0 | 0 | 0 | 0 | 0 | The case is decided vide OIO No.08/AC/PBR/2008-09 dtd. 29.12.2008. Appeal and stay application field by the party vide appeal No.08/2009 dated 03.03.09 before Commissioner(A),Jamnagar.The Commr.(A),Customs,Jamnagar has granted stay vide Order No.02 to 03/JMN/2009 dated 21.07.09 with condition to deposit the entire amount witnin 15 days from the receipt of the order.The party has paid duty of Rs. 35.9779 Lacs vide Challan dated 09.09.09, in view of the Commr.(A),Customs,Jamnagar's above order dated 21.07.2009. | The case is decided vide OIO No.08/AC/PBR/2008-09 dtd. 29.12.2008. Appeal and stay application field by the party vide appeal No.08/2009 dated 03.03.09 before Commissioner(A),Jamnagar.The Commr.(A),Customs,Jamnagar has granted stay vide Order No.02 to 03/JMN/2009 dated 21.07.09 with condition to deposit the entire amount witnin 15 days from the receipt of the order.The party has paid duty of Rs. 35.9779 Lacs vide Challan dated 09.09.09, in view of the Commr.(A),Customs,Jamnagar's above order dated 21.07.2009. Subsequently,the Commr(A) vide OIA No.23 & 24/Commr(A)/JMN/2010 dtd.27.01.2010 has rejected party's apeal. | ||||||||||||||||||||||||||
| 41 | M/s.Ambuja Cement Ltd.,Junagadh | Jamnagar | 1 | FAO No.06/2009 dtd.18.09.09 | 18-Sep-09 | COMMR(A) | B.E.no.F-263/08-09 dtd.22.12.08 was provisionally assessed for duty of Rs.41,29,005/- which was finally assessed for duty of Rs.42,11,585/- by virtue of high sea sale.Accordingly differential duty of Rs.82,580/- is yet to be paid by the party. | 0.8300 | 0 | 0 | 0 | 0.8300 | Party has filed appeal before Commissioner(A), Customs, Jamnagar on 25.11.2009. | |||||||||||||||||||||||||||
| 42 | M/s. Mono Steel India, Ltd. Anjar | Jamnagar | 1 | OIO No.05/Addl.Commr/2009-10 dtd.07.10.09 | 7-Oct-09 | COMMR(A) | Misdeclaration and under valuation of the import cargo. | 0.0000 | 6.5000 | 1.0000 | 1.5000 | 9.0000 | Party has filed appeal alongwith stay application before Commissioner(A), Customs, Jamnagar on 15.12.2009. | |||||||||||||||||||||||||||
| 43 | H.M.Dehy Foods | Jamnagar | 1 | OIO No.08/Addl.Commr./2009-10 dtd.31.12.09 | 31-Dec-09 | COMMR(A) | The party has tried to export restricted goods for export i.e. Chakki Atta etc. the same were not allowed for export and hence the penalty imposed. | 0.0000 | 0.0000 | 0.0000 | 2.0000 | 2.0000 | The party has filed appeal along with stay application with the Commr(A) on 25.02.2010. | |||||||||||||||||||||||||||
| 44 | Vikas Shipping Corporation. | Jamnagar | 8 | 93/DENOVO/00-01 Dated 13.03.2001. | 13-Mar-01 | DRT | The importer had imported old and used ships for breaking and filed Bills of Entry for clearance of ships for breaking. The assessment of the said Bills of Entry were finalised in terms of Board's Circular No.37/96-Cus. dated 03.07.1996 that remaining fuel and oil and other ship stores including drinks and food stuff for the purpose charging Custom Duty has to be shown separtely under their own appropriate heading according assessment finalised and differential duty demanded. Party has not filed appeal against the OIO and the case is pending with DRT. The same has been registered vide letter dated 19.03.2005 before DRT. | 16.6600 | 0 | 0 | 0 | 16.6600 | One of the partners is residing at Mahuva. Supdt.,SG,Mahuva is asked to pursue the matter effectively by visting personally. Action U/S 142 has been initiated. The Supdt(Recovery)Divn.,Bhavnagar apraised the partners for payment of the dues. Party has given assurance thaty they will make the payemnent very soon.The efforts to trace out the property of the partners are made by the division. The issue is pending with DRT Ahmedabad. | |||||||||||||||||||||||||||
| 45 | Shri Kundan Udyog Ltd.,Plot No.106 Soiya | Jamnagar | 1 | SBY-DENOVO/118-119/01-02 Dated 15.10.2001 | 15-Oct-01 | DRT | The importer had imported old and used ships for breaking and filed Bills of Entry for clearance of ships for breaking. The assessment of the said Bills of Entry were finalised in terms of Board's Circular No.37/96-Cus. dated 03.07.1996 that remaining fuel and oil and other ship stores including drinks and food stuff for the purpose charging Custom Duty has to be shown separately under their own appropriate heading. accordingly, the assessment was finalised and differential duty demanded. Asstt. Commissioner, Bhavnagar has confirmed the duty vide OIO No. 118-119/SBY-DENOVO/2001-02 dated 15.10.2001. Party has filed appeal against the said OIO with Commr(A) Jamnagar and the same was rejected. The party has filed appeal against the Commr(A)’s order before CESTAT and High Court of Gujarat and the same were dismissed. Presently, the case is pending with Debt Recovery Tribunal, Ahmedabad.The same has been registered vide letter dated 27.03.2006 before DRT. | 6.4400 | 0 | 0 | 0 | 6.4400 | The matter is pendign with DRT | |||||||||||||||||||||||||||
| 46 | Jai Bharat Steel Co., Plot No.6, SBY-Alang. Office:- 2272/A, "Vidhyaram Kutir", near SBS Training Centre, Hill Drive Road, Bhavnagar - 364002. | Jamnagar | 1 | 392-400/SBY-DENOVO/2000-01. dtd. 20.01.2001. OIA No.874-882/02(449-457-CCP)Commr(A)/Ahd dtd. 14,.06.2002.Stamp No.1709/04. | 20-Jan-01 | DRT | Final assessment on the basis of Board's Circular No.37/96. HC vide order dtd.13.09.2004 dismissed the appeal. Against which party has filed Misc Civil Application on 13.10.2004 for review of the order dtd.13.09.2004 in Tax Appeal No.418 of 2004 beforeHhon'ble High Court. Stamp No.1709/04. 392-400/SBY-DENOV/2000-01. OIA No.874-882/02(449-457-CCP)Commr(A)Ahd dtd.14.06.2002. | 9.8900 | 0 | 0 | 0 | 9.8900 | Action u/s 142 is under progress. Attached moveable properties of Rs. 28 Lakhs u/s 142 under dispute. Opinion of the Sr. CGSC has been sought whether same can be auctioned or otherwise. The issue is pending with DRT. Efforts are being made to trace out the other properties for the recovery of dues. | |||||||||||||||||||||||||||
| 47 | A.G.Scrap Corporation, 44, BY, Alang. | Jamnagar | 5 | SBY/DENOVO-06/2004-05 dtd. 11.01.05.by A.C. | 11-Jan-05 | DRT | The importer had imported old and used ships for breaking and filed Bs.E.for clearance of ships for breaking. The assessment of the Bs.E.were finalised in terms of Board's Cir. No.37/96-Cus. dated 3.7.06 that remaining fuel and oil and other ship stores including drinks and food stuff for the purpose charging Cus.Duty has to be shown separately under their own appropriate heading. Accordingly, the assessment was finalised and differential duty demanded. AC.,Bhavnagar has confirmed the duty. Party has filed appeal against the said OIO with Commr(A) & Commr(A) has remanded the case to the A. C. A.C. again confirmed the duty and party again filed appeal with Commr(A). The Commr(A) has rejected the party’s appeal. The party has filed appeal against the OIA with CESTAT. CESTAT has vide its common order No. CI/3341-3864/02-WZB dated 1.11.02 remanded for denovo proceedings. The AC.,Bhavnagar has issued denovo OIO No. SBY/DENOVO-06/04-05 dated 12.1.05 confirming the duty. Presently, the case is pending with D.R. T. The case has been registered vide letter dated 1.3.07 before DRT. | 8.3600 | 0 | 0 | 0 | 8.3600 | The matter is epnding with DRT. | |||||||||||||||||||||||||||
| 48 | Keshri Steel, Devas | Jamnagar | 1 | 121/Cus-Demand/95-96 dated 29.02.1996 passed by the ACC.Bhavnagar. | 29-Feb-96 | OL | The party had imported Heavy Melting Scrapt and goods were assessed at cocessional rate of duty. On importation party informed that the goods was of inferior quality and revised the Invoice price. B/E finalised showing excess recovery of Rs. 2.67.720/-. The party has filed refund for the same and consequently refund of Rs.2,67,720/- was sanctioned. S.C.N. demanding wrongly sanctioned refund issued since invoices mentioned that the goods were of the same standard and confirmed. The party has filed appeal before Commr(A) against the OIO which was rejected by the Commr(A). | 2.6800 | 0 | 0 | 0 | 2.6800 | Pending with Official Liquiditor. The hon'ble High Court of Kolkatta has permitted the winding up of operations of M/s. Kesri Steels Ltd., Dewas (MP) and Official Liquidator was appoited (Ref. Unit registered with BIFR uder Registration No.126/91.) | |||||||||||||||||||||||||||
| 49 | B. D. Industries | Jamnagar | 1 | 227/Cus/1991 dated 09.10.1991 passed by ACC.Bhavnagar. | 9-Oct-91 | OL | Non prouction of end use certificate for import of HMS. | 1.8400 | 0 | 0 | 0 | 1.8400 | Pending with Official Liquiditor.,the Hon'ble High Court of Mumbai has permittedthe winding up of perations of M/s. B.D.Induatries, Mumbai and Official Liquidator was appointed (Ref. order of BIFR on 17.10.1004 in case No.28/91.) | |||||||||||||||||||||||||||
| 50 | Siddharth Bronze Ltd., | Jamnagar | 1 | No.75/CH-DENOVO/07-08 dtd.13.03.08. | 13-Mar-08 | CESTAT | Non production of end use certificate. | 4.2100 | 0 | 0 | 0 | 4.2100 | The party has appealed in CESTT with stay application. | |||||||||||||||||||||||||||
| 51 | Mercury Marine Ind.Pvt.Ltd.,(MERCS KAMANI) | Jamnagar | 1 | FAO No.50/SBY/2009-10 dtd.12.05.09 | 12-May-09 | COMMR(A) | Finalisation of B/E w.r.t. Bunker quantity inside engine room. FAO No.50/SBY/2009-10 dated 12.05.2009. | 2.24326 | 0 | 0 | 0 | 2.24326 | Appeal period not over. Letter to the party has been issued to deposit differential duty. The party has appealed before Commr(A) with stay appliction. | |||||||||||||||||||||||||||
| 52 | Diamond Industries (MT SAM) | Jamnagar | 1 | FAO No.188/09-10 dtd.31.12.09 | 31-Dec-09 | WITHIN APPEAL PERIOD | Finalisation of B/E with reference to Bunker quantity inside engine room. | 2.31350 | 0 | 0 | 0 | 2.31350 | WITHIN APPEAL PERIOD | |||||||||||||||||||||||||||
| 53 | Paras Steel Corporation | Jamnagar | 1 | FAO No.189/09-10 dtd.07.01.2010. | 7-Jan-10 | WITHIN APPEAL PERIOD | Finalisation of B/E with reference to Bunker quantity inside engine room. | 0.75547 | 0 | 0 | 0 | 0.75547 | WITHIN APPEAL PERIOD | |||||||||||||||||||||||||||
| 54 | Alang Ship Breaking Corporation. (M.V.Rallia) | Jamnagar | 1 | FAO No.202/09-10 dtd.22.02.10 | 22-Feb-10 | WITHIN APPEAL PERIOD | Finalisation of B/E with reference to Bunker quantity inside engine room. | 3.61712 | 0 | 0 | 0 | 3.61712 | WITHIN APPEAL PERIOD | |||||||||||||||||||||||||||
| 65 | 2435.74792 | 6.5 | 4 | 389.49626 | 2835.74415 | |||||||||||||||||||||||||||||||||||
| RECOVERABLE ARREARS AS ON 30.04.2010 | ||||||||||||||||||||||||||||||||||||||||
| SR. NO. | Name of defaulter | Commi'te | No.of cases | OIO No. | OIO Date | IEC Code | Category like Recoverable/ Fit for write off/BIFR/DRT/OL/COD/ Others | Brief facts | AMOUNT (Rs. In lacs) | Latest Status | Latest Status | |||||||||||||||||||||||||||||
| Duty | R.F. | P.P. | Penalty | Total | ||||||||||||||||||||||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | ||||||||||||||||||||||||||
| 1 | Auto General & Engg. Co.Delhi | Jamnagar | 1 | CWP No.4039/82 in Delhi High Court. | 1-Jan-82 | Recoverble | The issue is relating to misdeclaration of the goods and non-permissible import.The Writ Petition filed by the party was dismissed. | 0.7300 | 0 | 0 | 0 | 0.7300 | The recovery action has already been initiated and the Certificate is issued under Section 142 of the C.A.,1962 vide F.No. VIII/28-01/Reco-CH/04 dtd 07-12-2004.The reminder letters have been issued on 13.02.2009, 20.03.2009 and 08.01.10. | The recovery action has already been initiated and the Certificate is issued under Section 142 of the C.A.,1962 vide F.No. VIII/28-01/Reco-CH/04 dtd 07-12-2004.The reminder letters have been issued on 13.02.2009, 20.03.2009 and 08.01.10. | ||||||||||||||||||||||||||
| 2 | Auto General & Engg. Co.Delhi | Jamnagar | 1 | OIO No.7/Collr/86 dated 20.05.1986. | 20-May-86 | Recoverble | Penality for misdeclaration of the description of the goods and for non permissible import. | 0 | 0 | 0 | 0.0900 | 0.0900 | The Detention Notice U/S 142 of the C.A.,1962 vide F.No.VIII/10-08/Cus-T/85 was issued on 23-05-2005.The reminder letters have been issued on 13.02.2009, 20.03.2009 and 08.01.10 | The Detention Notice U/S 142 of the C.A.,1962 vide F.No.VIII/10-08/Cus-T/85 was issued on 23-05-2005.The reminder letters have been issued on 13.02.2009, 20.03.2009 and 08.01.10 | ||||||||||||||||||||||||||
| 3 | Bahubali Steel Enterprises, 153, SBY - Alang | Jamnagar | 1 | SBY-III/40/96-97 DTD. 03.11.98 | 3-Nov-98 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty has been demanded. Against FAO, the party had filed appeal before Commr(A) and Commr(A) has rejected the party’s appeal.The Party has not filed any further appeal.(Total=7,99,507/-). | 7.9900 | 0 | 0 | 0 | 7.9900 | The party has closed business at Alang. All the four partners are residing at Kolkatta. Detention Notice F.No.VIII/28-06/Reco-Cell/04 dtd.14.03.05 issued under Section 142 of the C.A.1962. The matter was taken up with the Commr. CCP Kolkatta vide letter dtd. 22.12.05 under which Appendix-1 Form for Certificate under Section 142(1)(c)(ii) has been sent & reminded vide letter dtd. 10.03.06 for the recovery of dues from the partners. The efforts to trace out the property at Bhavnagar were made. One office in the name of party was located and action of attachment was initiated. A lady named Bhavnaben Vipulbhai Thakkar vide her letter dtd.09.05.05 informed that the subject property has been purchased by her and produced documentary evidences. The efforts are being made to trace out other properties.Letters have been written to Sales Tax authorities on 08-12-08 & 25.02.09. Also letters have been written to CCP Kolkatta on 11-12-08, 25.02.09 & 15.10.09. Letters dated 26.02.09 & 08.01.10 have been written to Income Tax authority for tracing out address, bank A/c & property of the party. | The party has closed business at Alang. All the four partners are residing at Kolkatta. Detention Notice F.No.VIII/28-06/Reco-Cell/04 dtd.14.03.05 issued under Section 142 of the C.A.1962. The matter was taken up with the Commr. CCP Kolkatta vide letter dtd. 22.12.05 under which Appendix-1 Form for Certificate under Section 142(1)(c)(ii) has been sent & reminded vide letter dtd. 10.03.06 for the recovery of dues from the partners. The efforts to trace out the property at Bhavnagar were made. One office in the name of party was located and action of attachment was initiated. A lady named Bhavnaben Vipulbhai Thakkar vide her letter dtd.09.05.05 informed that the subject property has been purchased by her and produced documentary evidences. The efforts are being made to trace out other properties.Letters have been written to Sales Tax authorities on 08-12-08 & 25.02.09. Also letters have been written to CCP Kolkatta on 11-12-08, 25.02.09 & 15.10.09. Letters dated 26.02.09 & 08.01.10 have been written to Income Tax authority for tracing out address, bank A/c & property of the party. | ||||||||||||||||||||||||||
| 4 | Regency Exim House.New Delhi | Jamnagar | 1 | OIO No.27/Collr/99 Dated 30-11-99 | 30-Nov-99 | Recoverble | Enhancement in assessable value. | 2.9600 | 0 | 0 | 0 | 2.9600 | The Detention notice F.No. BE No 5/17-4-1998 was issued on 22-12-2005.The reminder was issued on 27-11-2007. The reminders dated 13.02.2009, 20.03.2009 and 08.01.10 have been issued. | The Detention notice F.No. BE No 5/17-4-1998 was issued on 22-12-2005.The reminder was issued on 27-11-2007. The reminders dated 13.02.2009, 20.03.2009 and 08.01.10 have been issued. | ||||||||||||||||||||||||||
| 5 | Saurashtra Ship Breaking. Plot No.70, SBY, Alang. | Jamnagar | 1 | 06/CUS-T/98 DTD. 20.01.98 OIA No. 991-912/2000 DTD.3.10.2000 | 20-Jan-98 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty has been demanded. | 2.2800 | 0 | 0 | 0 | 2.2800 | The party has closed business. Properties are not traceable inspite of sincere efforts made by the officers of C.D,.Bhavnagar. Authorisation Certificate No.45/CCP/JMR/05-06 issued under Section 142(a)(c)(ii) of the C.A.1962 on 09.03.06. However, Addl. Commr.(M & P) has been requested to trace out the properties at one address located at Mumbai which was ascertained from the local source. The letter was also written to Shri Bhupendra Gandhi, one of the partners, residing at Mumbai. However the same is received back undelivered from postal authorities. Efforts are being made to trace out the properties. Letter has been written to Sales Tax authorities on 08-12-2008. Also letters have been sent to Addl Commr Mumbai on 08-12-08, 09-01-09, 25.02.09, 29.10.09 and 08.01.10 for taking necessary action. Letters dated 26.02.09 and 08.01.10 have been written to Income Tax authority for tracing out address, bank account & property of the party. | The party has closed business. Properties are not traceable inspite of sincere efforts made by the officers of C.D,.Bhavnagar. Authorisation Certificate No.45/CCP/JMR/05-06 issued under Section 142(a)(c)(ii) of the C.A.1962 on 09.03.06. However, Addl. Commr.(M & P) has been requested to trace out the properties at one address located at Mumbai which was ascertained from the local source. The letter was also written to Shri Bhupendra Gandhi, one of the partners, residing at Mumbai. However the same is received back undelivered from postal authorities. Efforts are being made to trace out the properties. Letter has been written to Sales Tax authorities on 08-12-2008. Also letters have been sent to Addl Commr Mumbai on 08-12-08, 09-01-09, 25.02.09, 29.10.09 and 08.01.10 for taking necessary action. Letters dated 26.02.09 and 08.01.10 have been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 6 | S.S.Jain & Co. | Jamnagar | 11 | 98/SBY-DENOVO/00-01 DTD.15.03.01 | 15-Mar-01 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty has been demanded and D.C., Cus., Bhavnagar passed OIO confirming duty of Rs. 2214305. Party has not filed appeal against the said order. (Total = 22,14,305 and Total 11 cases) | 22.1400 | 0 | 0 | 0 | 22.1400 | The party has closed business at Alang/Bhavnagar. Detention Notice U/S 142 of C.A.1962 has been issued videF.No.VIII/28-34/Reco-Cell/04 on 14.03.05. The partners are residing at Kolkatta. The matter has been taken up with the CCEX., Kolkatta vide letter dtd. 14.03.05 and reminded vide letters dtd. 20.09.05 & 14.12.05. One of the partners is residing at Mumbai and hence the matter was taken up for recovery by writting a letter dtd. 21.02.06, but it could not be served. Addresses of two partners are of Bhavnagar (Sanghvi Park, Atabhai Chowk). Officer from the Customs Division, Bhavnagar was deputed to verify the ownership of the said premises. On verification, it has been found that no partner of the said company is residing in the said premises.Letter has been written by the JAC to Sales Tax authorities on 08-12-08. Also letters have been written to CCP Kolkatta on 11-12-08, 09-01-09 & 08.01.10 for taking necessary action in the matter. Letters dated 26.02.09 and 08.01.10 have been written to Income Tax authority for tracing out address, bank account & property of the party. | The party has closed business at Alang/Bhavnagar. Detention Notice U/S 142 of C.A.1962 has been issued videF.No.VIII/28-34/Reco-Cell/04 on 14.03.05. The partners are residing at Kolkatta. The matter has been taken up with the CCEX., Kolkatta vide letter dtd. 14.03.05 and reminded vide letters dtd. 20.09.05 & 14.12.05. One of the partners is residing at Mumbai and hence the matter was taken up for recovery by writting a letter dtd. 21.02.06, but it could not be served. Addresses of two partners are of Bhavnagar (Sanghvi Park, Atabhai Chowk). Officer from the Customs Division, Bhavnagar was deputed to verify the ownership of the said premises. On verification, it has been found that no partner of the said company is residing in the said premises.Letter has been written by the JAC to Sales Tax authorities on 08-12-08. Also letters have been written to CCP Kolkatta on 11-12-08, 09-01-09 & 08.01.10 for taking necessary action in the matter. Letters dated 26.02.09 and 08.01.10 have been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 7 | Baldev Ship Breakers | Jamnagar | 12 | 99/SBY-Denovo/00-01 dtd. 15.03.01 | 15-Mar-01 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. (OIO No.99/SBY-Denovo/00-01 dtd. 15.03.01) .The party has not filed appleal. (Total = 32,51,818/- and 12 cases) | 32.5200 | 0 | 0 | 0 | 32.5200 | The party has closed business. One of the partners of the firm Shri Kadarbhai Pirwani is involved in the Bank fraud. The party is bankrupt and the partners are not having any personal property. Certificte action U/S 142(c)(i) initited on 22.12.04 vide F.no.VIII/28-23/Reco/2004.However, efforts are being made to trace out the property of the partners so that the department can realize the dues.Letters have been written to Sales Tax authorities on 08-12-2008 & 25.02.2009 for details of the party. Letter dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | The party has closed business. One of the partners of the firm Shri Kadarbhai Pirwani is involved in the Bank fraud. The party is bankrupt and the partners are not having any personal property. Certificte action U/S 142(c)(i) initited on 22.12.04 vide F.no.VIII/28-23/Reco/2004.However, efforts are being made to trace out the property of the partners so that the department can realize the dues.Letters have been written to Sales Tax authorities on 08-12-2008 & 25.02.2009 for details of the party. Letter dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 8 | Saurashtra Enterprise Ltd. | Jamnagar | 9 | 249-257/SBY-DENOVO/2000 DTD. 19.3.01 | 19-Mar-01 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. The DCC.,Bhavnagar has passed OIO No. 249 & 257/SBY/Denovo/00 dtd. 19.03.01 confirming the duty of Rs. 2470831. The party has not filed appeal against the said order. (Total = 24,70,831/- and 9 cases) | 24.7100 | 0 | 0 | 0 | 24.7100 | The party has closed the business. All the properties of the company are mortgaged with the Bank.Authorisation certificate issued under Section 142(1)(c)(ii) on 07.04.05.Some property of the Director was ascertained but department could not recover the dues by attaching and selling. Letters have been written to Sales Tax authorities on 08-12-08 & 25.02.09 for details of the party.Letter dated 26.02.09 has been written to Income Tax authority for tracing out address, bank account & property of the party.Municipal Corporation,Bhavnagar has reported vide letter dated 10.11.09 that the property at 968, Diamond Chowk & Mangal Mahel are not registred in the name of the party. | The party has closed the business. All the properties of the company are mortgaged with the Bank.Authorisation certificate issued under Section 142(1)(c)(ii) on 07.04.05.Some property of the Director was ascertained but department could not recover the dues by attaching and selling. Letters have been written to Sales Tax authorities on 08-12-08 & 25.02.09 for details of the party.Letter dated 26.02.09 has been written to Income Tax authority for tracing out address, bank account & property of the party.Municipal Corporation,Bhavnagar has reported vide letter dated 10.11.09 that the property at 968, Diamond Chowk & Mangal Mahel are not registred in the name of the party. | ||||||||||||||||||||||||||
| 9 | Modella Steels & Alloys Ltd.,Mumbai. | Jamnagar | 1 | OIO No.174/Cus-Demand/2001 dated 20.12.2001. | 20-Dec-01 | Recoverble | On the basis of the final asessement orders, the party had filed twenty four refund claims of Rs.97195/-. The same were sanctioned by the ACC.,Bhavnagar.The order of the ACC.,Bhavnagar were reviewed by the CC(P),Ahmedabad. The appeals were filed by the department before the Commr(A),Ahmedabad.The Comr.(A),Ahmedabad vide OIA No.351/92 to 399/92 (17 to 65-CCP)CUS/Collr(A)/Ahd dated 04.06.92 set aside the impugned orders and allowed appeals filed by the department with consequential relief. Aggrieved by the above OIA, M/s. Panchamahal Steel Ltd.,Kalol filed an appeal before CEGAT and the CEGAT vide Order No.1/1035 to 1077/WZB/1999 dated 14.05.99 had remanded the case to jurisdictional A.C. to verify whether the payment of despatch money by M/s.MSTC has been passed on or otherwise. The ACC.,Bhavnagar vide OIO No.174/CUS-Demand/01 dtd.20.12.01 has ordered that the refund was erroneously sanctioned and demanded the same from the party. | 0.9700 | 0 | 0 | 0 | 0.9700 | The defaulter is not traceable. The Detention Notice No.VIII/23-10/CH/2001-02 dtd 22-3-2005 has been issued. The reminder letters have been issued on 13.02.2009 & 20.03.2009. | The defaulter is not traceable. The Detention Notice No.VIII/23-10/CH/2001-02 dtd 22-3-2005 has been issued. The reminder letters have been issued on 13.02.2009 & 20.03.2009. | ||||||||||||||||||||||||||
| 10 | Gujarat Mini Steel Ltd.,Ahmedabad. | Jamnagar | 1 | OIO No.187/Cus-Demand/2002 dated 28.01.2002 | 28-Jan-02 | Recoverble | On the basis of the final asessement order, the party had filed four refund claims of Rs.14,983.99. The same were sanctioned by the ACC.,Bhavnagar.The orders of the ACC.,Bhavnagar were reviewed by the CC(P),Ahmedabad. Appeals were filed by the department before the Commr(A),Ahmedabad against the ACC.,Bhavnagar's Orders. The Comr.(A),Ahmedabad vide OIA No.351/92 to399/92 (17 to 65-CCP)CUS/Collr(A)/Ahd dated 04.06.1992 set aside OIOs sanctioning the refund and allowed appeals filed by the department with consequential relief. Aggrieved by the above common OIA, M/s.Panchamahal Steel Ltd.,Kalol filed an appeal before CEGAT. The CEGAT vide Order No.1/1035 to 1077/WZB/1999 dated 14.05.99 had remanded the case to jurisdictional A.C. to verify whether the payment of despatch money by M/s.MSTC has been passed on or otherwise. The ACC.,Bhavnagar vide OIO No.187/CUS-Demand/09 dtd.28.01.02 ordered that the refund was erroneously sanctioned and demanded the same from the party. | 0.1500 | 0 | 0 | 0 | 0.1500 | The Unit is not in existance.The Detention Notice issued under section 142 of the C.A.1962 vide F.No.VIII/23-17/CH/2001-02 on 22-3-2005. The reminder letters have been issued on 13.02.2009 & 20.03.2009. | The Unit is not in existance.The Detention Notice issued under section 142 of the C.A.1962 vide F.No.VIII/23-17/CH/2001-02 on 22-3-2005. The reminder letters have been issued on 13.02.2009 & 20.03.2009. | ||||||||||||||||||||||||||
| 11 | S.S.Jain & Co. Plot No.9, SBY Alang (C/533 to 538/02 (MV WALCOTT) | Jamnagar | 1 | No.12/Cus-T/98 dtd.29.01.98, OIA No.358/2002(69-CCP/CUS/Commr(A)/AHD. Dtd.22.04.2002. | 29-Jan-98 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962. In the adjuducation proceedings by the JAC duty of Rs.24,707/- has been confiemd and Rs.1,79,687/- has been dropped. On review by the department an appeal for dropping amountof Rs. 1,79,687/- was filed before the Commr(A).The Commr(A) has rejected the department's appeal. Being aggrieved with the order of the Commr(A), the department has filed an appeal before CESTAT. | 0.2407 | 0 | 0 | 0 | 0.2407 | The party has closed business at Alang / Bhavnagar. Detention Notice U/S 142 of C.A.1962 has been issued vide F.No.VIII/28-34/REco-Cell/04 on 14.03.05.The partners are residing at Kolkatta. The matter has been taken up with the Commissioner of Customs & C. Ex. Kolkatta vide letter dtd. 14.03.05 and reminded vide letters dtd. 20.09.05 & 14.12.05. One of the partners is residing at Mumbai and hence the matter was taken up for recovery by writting a letter dtd. 21.02.06, but it could not be served. Addresses of two partners are of Bhavnagar (Sanghvi Park, Atabhai Chowk). Officer from the C.D., Bhavnagar was deputed to verify the ownership of the said premises. On verification, it has been found that no partner of the said company is residing in the said premises.Letter written to Sales Tax authorities on 08-12-08. Also letters have been written to CCP Kolkatta on 11-12-08.& 09-01-09 for taking necessary action in the matter.Letter dated 26.02.09 has been written to Income Tax authority for tracing out address, bank account & property of the party. | The party has closed business at Alang / Bhavnagar. Detention Notice U/S 142 of C.A.1962 has been issued vide F.No.VIII/28-34/REco-Cell/04 on 14.03.05.The partners are residing at Kolkatta. The matter has been taken up with the Commissioner of Customs & C. Ex. Kolkatta vide letter dtd. 14.03.05 and reminded vide letters dtd. 20.09.05 & 14.12.05. One of the partners is residing at Mumbai and hence the matter was taken up for recovery by writting a letter dtd. 21.02.06, but it could not be served. Addresses of two partners are of Bhavnagar (Sanghvi Park, Atabhai Chowk). Officer from the C.D., Bhavnagar was deputed to verify the ownership of the said premises. On verification, it has been found that no partner of the said company is residing in the said premises.Letter written to Sales Tax authorities on 08-12-08. Also letters have been written to CCP Kolkatta on 11-12-08.& 09-01-09 for taking necessary action in the matter.Letter dated 26.02.09 has been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 12 | M/s. Metal Link,LLC,Dubai | Jamnagar | 1 | OIO No.36/Commr./02 Dated 02.08.2002. | 2-Aug-02 | Recoverble | Illegal importation / unauthorised beaching of vessel MV River. | 70.0000 | 0 | 0 | 0 | 70.0000 | The outstanding dues could not be realised as the party is not available either at Business place or at residence. It is learnt that the concerned persons are not in India.Legal opinion from the Govt. Advocate is being taken whether governament dues can be recovered or not. Detention Notice F.No.VIII/48-04/SBY/2000.Pt.II dtd.12.11.2009 issued under Section 142 of the C.A.1962. | The outstanding dues could not be realised as the party is not available either at Business place or at residence. It is learnt that the concerned persons are not in India.Legal opinion from the Govt. Advocate is being taken whether governament dues can be recovered or not. Detention Notice F.No.VIII/48-04/SBY/2000.Pt.II dtd.12.11.2009 issued under Section 142 of the C.A.1962. | ||||||||||||||||||||||||||
| 13 | Virat Ship Breaking Corpn. Plot No. 152, SBY - Alang. Office: 8, Samrat Chamber, Khargate, Bhavnagar. | Jamnagar | 2 | SBY/18 & 38/95-96 116-117/SBY-DENOVO/2001-02 DTD. 15.10.01 OIA NO. 88/2003 (29-JMN) CUS/ COMMR(A)/AHD DTD. 26.5.03 | 15-Oct-01 | Recoverble | On the basis of Boards Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded .Being aggreived the pary had filed appeal before Commr.(Appeal). The Commr(A) has rejected the party’s appeal. After rejection of appeal, no further appeal has been filed by the party (Total =5,89,643/- and 2 cases). | 5.9000 | 0 | 0 | 0 | 5.9000 | Letters issued to party on 19.12.03, 10.3.04 & 27.3.04. Till date, nothing is heard from the party. Party has closed business. The main partner of the company is Shri Mansing Chaudhary. At present he is residing at Navsari and carrying out the business of selling of Sarees. Efforts were made to trace out his Bank Accounts but could not be found. However, efforts are afoot to trace out the property of the partners of the company for recovery of the dues.Letters have been written to Sales Tax authorities on 08-12-2008 & 25.02.2009.Letter dated 26.02.09 has been written to Income Tax authority also for tracing out address, bank account & property of the party.Detention Notice F.No.VIII/28-6/Recovery/04 dated 28.02.09 issued under Section 142 of C.A.,1962.The addressed of the party has been traced out and letter has been issued to pay the dues. | Letters issued to party on 19.12.03, 10.3.04 & 27.3.04. Till date, nothing is heard from the party. Party has closed business. The main partner of the company is Shri Mansing Chaudhary. At present he is residing at Navsari and carrying out the business of selling of Sarees. Efforts were made to trace out his Bank Accounts but could not be found. However, efforts are afoot to trace out the property of the partners of the company for recovery of the dues.Letters have been written to Sales Tax authorities on 08-12-2008 & 25.02.2009.Letter dated 26.02.09 has been written to Income Tax authority also for tracing out address, bank account & property of the party.Detention Notice F.No.VIII/28-6/Recovery/04 dated 28.02.09 issued under Section 142 of C.A.,1962.The addressed of the party has been traced out and letter has been issued to pay the dues. | ||||||||||||||||||||||||||
| 14 | Swastik Enterprises, Plot No. 154, SBY - Sosiya. | Jamnagar | 1 | 160/SBY/DENOVO/01-02 DTD. 22.10.01 OIA NO. 906/02(480-CCP)/COMMR(A)/AHD DT.D 18.6.02 | 22-Oct-01 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. The CEGAT vide Order No. C-IV/260/WZB/03 dtd. 01.07.03 directed to deposit 1 lakhs in Appeal No. C/1290/02-M. The CESTAT, WZB, Mumbai vide order No. C-IV/826-27/WZB/2003 dtd. 23.10.03 has dismissed the appeal filed by the party. | 1.5100 | 0 | 0 | 0 | 1.5100 | The party has closed business at Alang, Bhavnagar. The matter was taken up with the Sales Tax authorities to provide the details of the partners vide letter dtd. 14.02.06. The matter was also taken up with the Ship Breaking Association vide letter dtd. 21.02.06 to provide the details of the party. The Ship Breakig Association has provided the address of the said party. On verification of the ownership of the said property, it has been found that the same has already been sold. All the letters to the partners at their addresses of Kolkatta received back undelivered. Detention Notice u/s 142 (1) (a) & (b) of the C.A.1962 prepared and forwarded to CCE.,Excise, Kolkatta vide letter dtd. 14.03.05 and reminded on 14.12.05, 15.12.2008 & 25.02.2009. Efforts are being made to trace out the other property.Letters have been written to Sales Tax authorities for details on 08-12-2008 & 25.02.2009. Further,F.No.VIII/28-11/REc.Cell/2004 dtd.26.02.09 & 08.01.2010 have been written to Income Tax authority for tracing out address, bank account & property of the party. | The party has closed business at Alang, Bhavnagar. The matter was taken up with the Sales Tax authorities to provide the details of the partners vide letter dtd. 14.02.06. The matter was also taken up with the Ship Breaking Association vide letter dtd. 21.02.06 to provide the details of the party. The Ship Breakig Association has provided the address of the said party. On verification of the ownership of the said property, it has been found that the same has already been sold. All the letters to the partners at their addresses of Kolkatta received back undelivered. Detention Notice u/s 142 (1) (a) & (b) of the C.A.1962 prepared and forwarded to CCE.,Excise, Kolkatta vide letter dtd. 14.03.05 and reminded on 14.12.05, 15.12.2008 & 25.02.2009. Efforts are being made to trace out the other property.Letters have been written to Sales Tax authorities for details on 08-12-2008 & 25.02.2009. Further,F.No.VIII/28-11/REc.Cell/2004 dtd.26.02.09 & 08.01.2010 have been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 15 | Mahendra Steel Traders, Plot no. 105, SBY - Sosiya. | Jamnagar | 1 | SBY-III/58/96-97 DTD. 03.11.98 OIA NO. 155/03 DTD. 23.7.03 | 3-Nov-98 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. CESTAT, Mumbai vide Order No. C-II/705/WZB/04 dtd. 17.02.04 has directed the party to pre-deposit Rs. 2.5 Lakhs. Party has filed Misc. Application for rectification of Stay Order on 05.04.04 and CESTAT vide order No. A/151/WZB/2004-CII dtd. 19.4.04 has dismissed the same for non-compliance of the Stay Order. | 2.5100 | 0 | 0 | 0 | 2.5100 | The party has closed the business at Alang, Bhavnagar. The efforts are being made to trace out the property.Letters have been written to Sales Tax authorities on 08-12-08 & 25.02.09 for details of the party. . Letter dated 26.02.09 has been written by the JAC to Income Tax authority also for tracing out address, bank account & property of the party.Detention Notice F.No.VIII/28-20/Recovery/04 dtd. 28.02.09 has been issued under Sction 142 of C.A.,1962.. | The party has closed the business at Alang, Bhavnagar. The efforts are being made to trace out the property.Letters have been written to Sales Tax authorities on 08-12-08 & 25.02.09 for details of the party. . Letter dated 26.02.09 has been written by the JAC to Income Tax authority also for tracing out address, bank account & property of the party.Detention Notice F.No.VIII/28-20/Recovery/04 dtd. 28.02.09 has been issued under Sction 142 of C.A.,1962.. | ||||||||||||||||||||||||||
| 16 | Priyank Steel (Unit.II) | Jamnagar | 5 | OIO No. SBY-Denovo/51/05-05 dated 30.04.05. | 30-Apr-05 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded . Party has not filed any appeal against the OIO No. SBY-Denovo/51/05-05 dated 30.04.05. (Total = 184164/- and 5 cases) | 1.8400 | 0 | 0 | 0 | 1.8400 | The party has closed the business. The Importer is not traceable. Efforts are continued to trace out the partners of the firm.Letters have been written to Sales Tax authorities on 08-12-2008 & 25.02.2009 for details of the party.Letter dated 28.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party.Detention Notice F.No.VIII/28-120/Recovery/05 issued on 28.02.2009 under Section 142 of C.A.,1962. | The party has closed the business. The Importer is not traceable. Efforts are continued to trace out the partners of the firm.Letters have been written to Sales Tax authorities on 08-12-2008 & 25.02.2009 for details of the party.Letter dated 28.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party.Detention Notice F.No.VIII/28-120/Recovery/05 issued on 28.02.2009 under Section 142 of C.A.,1962. | ||||||||||||||||||||||||||
| 17 | Gupta Steel, Plot No. 1, SBY-ALANG. | Jamnagar | 1 | 384/2003 (142-JMN)CUS/COMMR(a)/AHD DTD. 04.11.03 | 4-Nov-03 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. Hon'ble Tribunal vide Order No. A/710 & 711/WZB /05-C.II dtd. 14.07.2005 has rejected the appeal of the party. | 5.3000 | 0 | 0 | 0 | 5.3000 | The firm is proprietorship and name of the proprietor is late Shri Shivaji Gupta. The party has closed the business.Authorisation certificate issued under Section 142(C)(ii) on 29.01.05. Efforts are being made to trace out the property. It has come to the notice of the department that the ownership of the building occupied by Oriental Bank of Commerce, Bhavnagar is of Late Shri Shivaji Gupta. To verify the title of the said building, the matter has been taken up with the said Bank authority and also reminded. The Supdt. (Recovery) personally visited the said Bank and requested to provide the necessary document of the ownership or deed made with Shri Shivaji Gupta for occupying the building on rent.Letters have been written to Sales Tax authorities on 08-12-2008 & 25.02.2009 for details of the party.Further letter F.No.VIII/28-1/Rec.Cell/2004 dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | The firm is proprietorship and name of the proprietor is late Shri Shivaji Gupta. The party has closed the business.Authorisation certificate issued under Section 142(C)(ii) on 29.01.05. Efforts are being made to trace out the property. It has come to the notice of the department that the ownership of the building occupied by Oriental Bank of Commerce, Bhavnagar is of Late Shri Shivaji Gupta. To verify the title of the said building, the matter has been taken up with the said Bank authority and also reminded. The Supdt. (Recovery) personally visited the said Bank and requested to provide the necessary document of the ownership or deed made with Shri Shivaji Gupta for occupying the building on rent.Letters have been written to Sales Tax authorities on 08-12-2008 & 25.02.2009 for details of the party.Further letter F.No.VIII/28-1/Rec.Cell/2004 dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 18 | J. M. Industries, Plot No. 29, SBY, ALANG. | Jamnagar | 6 | 418-423/SBY-DENOVO/2001-02 DTD. 20.3.01 OIA NO. 847 TO 852/02(442-447-CCP)CUS/COMMR(A)/AHD DTD. 14.6.02 | 20-Mar-01 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. Hon'ble Supreme Court vide Order dated 15.07.2005 has directed to predeposit the amount in terms of CESTAT's New Delhi's Order, then appeal will be restored at CESTAT. The party has not deposited the amount as directed by S.C. (Total Rs. 55.95 Lacs and 6 cases) | 55.9500 | 0 | 0 | 0 | 55.9500 | The party has closed business at Alang / Bhavnagar. Efforts are afoot to trace out the properties of the party. Detention notice under Section 142 of the C.A.1962 has been issued vide F.No.VIII/28-11/SBY/DENOVO/04 on 08-03-05. Further, it has come to the notice of the department that the party has started the business of ship breaking at Kakinada, Vishakhapattanam.This office has taken up the matter with the A.C. Customs, Kakinada to initiate the recovery action against the said party.Letters have been sent to Kakinada C.Ex., authorities on 01-12-08 & 09.02.09. Since no reply was received from Kakinada C.Ex.Division, a letter was issued to Commissioner,Visakhapatnam-II on 29.01.09 vide F.no.VIII/28-11/Rec-Cell/04 with a request to personally look in the mtter. Also letters have been written to Sales Tax authorities on 08-12-08 & 25.02.09 for details of the party. Further,letter F.No.VIII/28-11/REc.Cell/2004 dtd.26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | The party has closed business at Alang / Bhavnagar. Efforts are afoot to trace out the properties of the party. Detention notice under Section 142 of the C.A.1962 has been issued vide F.No.VIII/28-11/SBY/DENOVO/04 on 08-03-05. Further, it has come to the notice of the department that the party has started the business of ship breaking at Kakinada, Vishakhapattanam.This office has taken up the matter with the A.C. Customs, Kakinada to initiate the recovery action against the said party.Letters have been sent to Kakinada C.Ex., authorities on 01-12-08 & 09.02.09. Since no reply was received from Kakinada C.Ex.Division, a letter was issued to Commissioner,Visakhapatnam-II on 29.01.09 vide F.no.VIII/28-11/Rec-Cell/04 with a request to personally look in the mtter. Also letters have been written to Sales Tax authorities on 08-12-08 & 25.02.09 for details of the party. Further,letter F.No.VIII/28-11/REc.Cell/2004 dtd.26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 19 | Citi Steel Corporation | Jamnagar | 4 | 521 -524/SBY-DENOVO/2000-01. dtd.30.03.2001. OIA NO. 699 TO 702/02(292 TO 295-CCP)/CUS/COMMR(A)/AHD DTD. 13.6.02 | 30-Mar-01 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. Hon'ble Supreme Court vide Order dated 15.07.2005 directed to predeposit the amount in terms of CESTAT's New Delhi's Order, then appeal will be restored at CESTAT.(Party has not deposited the amount as directed by S.C.) (Total Rs. 41.59 Lacs and 4 cases). | 41.5900 | 0 | 0 | 0 | 41.5900 | The party has closed the business at Alang. There are five partners in the firm and all are residing at Mumbai. Detention Notice No.VIII/28-43/Reco-Cell/04 U/S 142 of the C.A.1962 isued on 08.03.05. Appendix -I has been prepared and submitted to Commr. of Customs, Ballard Estate, Mumbai vide letter F.No.VIII/28-43/Reco/04 dtd.25.01.06 for initiating the recovery action. Contacted Shri Nilesh I. Shah, one of the partners and Shri Hemant I. Sanghavi another partner on telephone No. 022-26286684. Shri Nilesh I. Shah has informed that their financial position is not sound and at present they are not in a position to pay the dues. Also Appendix-I U/S 142 of the C.A.1962 prepred and sent to Commr.,Customs,New C.H.,Mumbai for initiating the recovery action.Letters have been issued to Sales Tax authorities on 08-12-08 & 25.02.09 for details of the party. Letter issued to Commr.Cus.Mumbai for ascertaining the status of recovery on 28.02.09. Further, letterF.no.VIII/28-11/Rec.Cell/2004 dated 26.02.09 has been written to Income Tax authority for tracing out address, bank account & property of the party. | The party has closed the business at Alang. There are five partners in the firm and all are residing at Mumbai. Detention Notice No.VIII/28-43/Reco-Cell/04 U/S 142 of the C.A.1962 isued on 08.03.05. Appendix -I has been prepared and submitted to Commr. of Customs, Ballard Estate, Mumbai vide letter F.No.VIII/28-43/Reco/04 dtd.25.01.06 for initiating the recovery action. Contacted Shri Nilesh I. Shah, one of the partners and Shri Hemant I. Sanghavi another partner on telephone No. 022-26286684. Shri Nilesh I. Shah has informed that their financial position is not sound and at present they are not in a position to pay the dues. Also Appendix-I U/S 142 of the C.A.1962 prepred and sent to Commr.,Customs,New C.H.,Mumbai for initiating the recovery action.Letters have been issued to Sales Tax authorities on 08-12-08 & 25.02.09 for details of the party. Letter issued to Commr.Cus.Mumbai for ascertaining the status of recovery on 28.02.09. Further, letterF.no.VIII/28-11/Rec.Cell/2004 dated 26.02.09 has been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 20 | Cross link Ship Breakers , Plot no. V-4, SBY, SOSIYA | Jamnagar | 1 | 112-113/SBY-DENOVO/2001-02 DTD. 15.10.01 OIA NO. 7/03 DTD. 11.3.03 | 15-Oct-01 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. Party's appeal No. C/290/03-M with stay application No. C/S/629/03-M.has been dismissed by CEGAT vide order No.A/125/WZB/2004 C-I dated 29.01.04 for non complaince.Party has filed Tax Appeal No. 183/2004 bofore the Hon'ble H.C. The High Court vide Order dtd. 18.02.05 has dismissed the appeal of the party. The party has filed SCA No. 16146/2005. before H.C. and the Hon'ble High Court vide Order dated 08.08.2005 has rejected the SCA filed by the party. | 7.9400 | 0 | 0 | 0 | 7.9400 | The party has closed the business at Alang, Bhavnagar. There are five partners in the firm and all are residing at Mumbai. Detention Notice F.No.VIII/28-36/REco-Cell/2004 dtd 08.03.05 issued U/S 142 of the C.A.1962. There are five partnters in the firm and all are residing at Mumbai. Detetion Notice has been sent to all Commissioner of CCEx.,Mumbai for initiating the recovery action. Contacted Shri Nilesh I. Shah, one of the partners and Shri Hemant I. Sanghavi another partner on telephone No. 022-26286684. Shri Nilesh I. Shah has informed that their financial position is not sound and at present they are not in a position to pay the dues.Letters have been written to Sales Tax authorities on 08-12-2008 & 25.02.2009 for details of the party. Letter has been issued on 28.02.2009 to the Commissioner of Customs, Mumbaifor ascertaining the status of recovery. Further, letter F.No.VIII/28-11/Rec.Cell/2004 dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | The party has closed the business at Alang, Bhavnagar. There are five partners in the firm and all are residing at Mumbai. Detention Notice F.No.VIII/28-36/REco-Cell/2004 dtd 08.03.05 issued U/S 142 of the C.A.1962. There are five partnters in the firm and all are residing at Mumbai. Detetion Notice has been sent to all Commissioner of CCEx.,Mumbai for initiating the recovery action. Contacted Shri Nilesh I. Shah, one of the partners and Shri Hemant I. Sanghavi another partner on telephone No. 022-26286684. Shri Nilesh I. Shah has informed that their financial position is not sound and at present they are not in a position to pay the dues.Letters have been written to Sales Tax authorities on 08-12-2008 & 25.02.2009 for details of the party. Letter has been issued on 28.02.2009 to the Commissioner of Customs, Mumbaifor ascertaining the status of recovery. Further, letter F.No.VIII/28-11/Rec.Cell/2004 dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 21 | Gupta Steel, Plot No. 1, SBY-ALANG. | Jamnagar | 1 | FAO No.SBY/101/2001-02 dtd. 18.03.2002. OIA No.385/2003 (142-JMN)CUS/COMMR(a)/AHD DTD. 04.11.03 | 4-Nov-03 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. The Hon'ble Tribunal vide Order No. A/710 & 711/WZB /05-C.II dtd. 14.07.2005 rejected the appeal filed by the party. | 6.6100 | 0 | 0 | 0 | 6.6100 | The firm is proprietorship and name of the proprietor is late Shri Shivaji Gupta. The party has closed the business. Authorisation certificte issued U/S 142(1)(c)(ii) on 29.01.05. Efforts are being made to trace out the property of the party. It has come to the notice of the department that the ownership of the building occupied by Oriental Bank of Commerce, Bhavnagar is of Late Shri Shivaji Gupta. To verify the title of the said building, the matter has been taken up with the said Bank authority and also reminded. The Supdt.( Recovery) personally visited the said Bank and requested to provide the necessary document of the ownership or deed made with Shri Shivaji Gupta for occupying the building on rent.Letters have also been written to Sales tax authorities on 08-12-2008 & 25.02.2009 for details of the party. Further, letter F.No.VIII/28-11/Rec.Cell/2004 dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | The firm is proprietorship and name of the proprietor is late Shri Shivaji Gupta. The party has closed the business. Authorisation certificte issued U/S 142(1)(c)(ii) on 29.01.05. Efforts are being made to trace out the property of the party. It has come to the notice of the department that the ownership of the building occupied by Oriental Bank of Commerce, Bhavnagar is of Late Shri Shivaji Gupta. To verify the title of the said building, the matter has been taken up with the said Bank authority and also reminded. The Supdt.( Recovery) personally visited the said Bank and requested to provide the necessary document of the ownership or deed made with Shri Shivaji Gupta for occupying the building on rent.Letters have also been written to Sales tax authorities on 08-12-2008 & 25.02.2009 for details of the party. Further, letter F.No.VIII/28-11/Rec.Cell/2004 dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 22 | Mahendra Steel Traders, Plot no. 105, SBY - Sosiya. Receipt on 03.06. | Jamnagar | 1 | OIO No. SBY-Denovo-64/2005-06 dtd. 29.09.2005 | 29-Sep-05 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. | 1.2500 | 0 | 0 | 0 | 1.2500 | The party has closed their business at Alang / Bhavnagar. Efforts are afoot to trace out the properties of the party. Letters have been written to sales Tax authorities on 08-12-2008 & 25.02.2009 for details of the party. Letter dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party.Detention Notice F.No.VIII/28-20/Rec.Cell/2004 dated 28.02.09 issued under Section 142 of C.A.,1962. | The party has closed their business at Alang / Bhavnagar. Efforts are afoot to trace out the properties of the party. Letters have been written to sales Tax authorities on 08-12-2008 & 25.02.2009 for details of the party. Letter dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party.Detention Notice F.No.VIII/28-20/Rec.Cell/2004 dated 28.02.09 issued under Section 142 of C.A.,1962. | ||||||||||||||||||||||||||
| 23 | J. M. Industries, Plot No. 29, SBY, Alang. | Jamnagar | 1 | FAO NO. 01/90/96-97 DTD.17.01.1997. OIA NO. 836/97(104-CCP)Commr(A)/Ahd DTD. 30.12.98. The Tax Appeal before the hon'ble High Court of Gujarat against the final Order No.A/359/WZB/2004 dated 10.03.2004. of the Tribunal has been disposed off on 06.12.2007 | 17-Jan-97 | Recoverble | The party had purchased the ship M.V. Samrat Ashok for breaking purpose from M/s.Shipping Corportion of India Ltd.,Mumbai in auction at a price of Rs.11,63,00,000/- at Sikka and brought it to their Plot No.29 at SBY Alang and filed the B.E.No.SBY-I/90/96-97 dated 26.12.1996 for home consumption clerance. Accordingly, the Supdt.,SBY,Alang assessed the said B.E. by enahncing value by 20% on account of freight and by 1.125% on account of insurance as the importer had not submitted the actual amount incurred on both accounts and accordingly the customs duty was assessed vide Assessment order No.SBY-I/90/96-97 dated 17.01.1997. ( Ref : OIO NO. 5/Cus-Refund/2007-08 dtd. 19.06.07). | 13.3400 | 0 | 0 | 0 | 13.3400 | The party has closed business at Alang / Bhavnagar.Efforts are afoot to trace out the properties of the party. Recently, it has come to the notice of the Department that the party has started business of ship breaking at Kakinada, Vishakhapattanam. The matter has been taken up with the A.C. Customs, Kakinada to initiate the recovery action against the said party.The letter dated 08-12-2008 has also been written to Sales Tax authorities for details about the party. Letter dated 26.02.2009 has been written by the JAC to Income Tax authority for tracing out address, bank accounts and property of the party.Detention Notice F.No.VIII/28-11/Recovery/04 U/S 142 of the C.A.,1962 has been issued on 28.02.2009. | The party has closed business at Alang / Bhavnagar.Efforts are afoot to trace out the properties of the party. Recently, it has come to the notice of the Department that the party has started business of ship breaking at Kakinada, Vishakhapattanam. The matter has been taken up with the A.C. Customs, Kakinada to initiate the recovery action against the said party.The letter dated 08-12-2008 has also been written to Sales Tax authorities for details about the party. Letter dated 26.02.2009 has been written by the JAC to Income Tax authority for tracing out address, bank accounts and property of the party.Detention Notice F.No.VIII/28-11/Recovery/04 U/S 142 of the C.A.,1962 has been issued on 28.02.2009. | ||||||||||||||||||||||||||
| 24 | Aapee Ship Breakers Pvt.,Ltd. 37 (ROZINA) | Jamnagar | 1 | 67/SBY/2007-08-27.12.07 | 27-Dec-07 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. | 3.6700 | 0 | 0 | 0 | 3.6700 | Appeal period is ove. A letter to the party issued vide F.No.BE/ SBY/ 162/04-05 dated 15-07-2008. Further reminder dated 23.02.2010 was issued to the party for payment of differential duty. | Appeal period is ove. A letter to the party issued vide F.No.BE/ SBY/ 162/04-05 dated 15-07-2008. Further reminder dated 23.02.2010 was issued to the party for payment of differential duty. | ||||||||||||||||||||||||||
| 25 | Shanti Ship Breaking Co.,84-D, Alang (MV ERKA SUN) | Jamnagar | 1 | FAO No. 131/ SBY/2008-09 dtd. 30.12.2008. | 30-Dec-08 | Recoverble | On the basis of Board's Circular.No.37/96-Cus dated 03.07.1996 bills of entry finalised under Section 18 of Customs Act,1962 and differential duty was demanded. (Bunkers Quantity). | 0.0020 | 0 | 0 | 0 | 0.0020 | After issue of FAO, appeal period is over. The case is transferred from restrained cases to recoverable cases. Letters dated 22.06.2009 & 23.02.2010 have been issued to the party to pay the differential duty alongwith interest. | After issue of FAO, appeal period is over. The case is transferred from restrained cases to recoverable cases. Letters dated 22.06.2009 & 23.02.2010 have been issued to the party to pay the differential duty alongwith interest. | ||||||||||||||||||||||||||
| 26 | Abchal Ship Breakers,124 SbY Sosiya | Jamnagar | 3 | SBY/DENOVO-37/04-05 DTD. 25.04.05. | 25-Apr-05 | Recoverble | The importer had imported old ships during the period 1991-96 for breaking. Bills of Entry provisionally assessed due to pending classification on duty to be levied on ship stores, bunkers etc. CBEC issued Circular No.37/96-Cus. dated 03.07.96 advising classification of fuel and oil other than that contained in the vessels, machinery & engines and ship stores not showing clear evidence of use under their own appropriate headings and charging them to duty accordingly. The Circular clarified that the fuel and oil contained in the vessels, machinery and engines could be regarded forming an integral part of the vessel and hence classifiable under Heading No.89.08. AC Bhavnagar, has confirmed the duty accordingly. The importer had appealed against the AC's Order before Commr(A), who has rejected the appeal. Subsequently, the importer had appealed against the Commr(A) order before CESTAT; who has granted conditional stay subject to pre-deposit of 10% of duty and the same is pre-deposited. CESTAT rejected the appeal vide Order No.A/971-1059/WZB/AHD/09 dated 22.04.09/29.05.2009. | 1.4600 | 0 | 0 | 0 | 1.4600 | The CESTAT vide Order No.A/971-1059/WZB/AHD/09 dated 22.04.09/29.05.2009 has rejected the party's appeal. The stayed arrears have been transferred to "Recoverable Arrears". The party has closed their business at Alang/Bhanagar. Efforts are afoot to trace out the party/properties of the party. | The CESTAT vide Order No.A/971-1059/WZB/AHD/09 dated 22.04.09/29.05.2009 has rejected the party's appeal. The stayed arrears have been transferred to "Recoverable Arrears". The party has closed their business at Alang/Bhanagar. Efforts are afoot to trace out the party/properties of the party. | ||||||||||||||||||||||||||
| 27 | Western Ship Breaking Corp. | Jamnagar | 5 | SBY/DENOVO-09/04-05 DTD. 12.01.05. | 12-Jan-05 | Recoverble | The importer had imported old ships during the period 1991-96 for breaking. B.E. provisionally assessed due to pending classification on duty to be levied on ship stores, bunkers etc. CBEC issued Circular No.37/96-Cus. dated 03.07.96 advising classification of fuel and oil other than that contained in the vessels, machinery & engines and ship stores not showing clear evidence of use under their own appropriate headings and charging them to duty accordingly. The Circular clarified that the fuel and oil contained in the vessels, machinery and engines could be regarded forming an integral part of the vessel and hence classifiable under Heading No.89.08. AC Bhavnagar, has confirmed the duty accordingly. The importer had appealed against the AC's Order before Commr(A), who has rejected the appeal. Subsequently, the importer had appealed against the Commr(A) order before CESTAT; who has granted conditional stay subject to pre-deposit of 10% of duty and the same is pre-deposited.The CESTAT has rejected the appeal vide Order No.A/971-1059/WZB/AHD/09 dated 22.04.09/29.05.2009. | 6.7400 | 0 | 0 | 0 | 6.7400 | The CESTAT vide Order No.A/971-1059/WZB/AHD/09 dated 22.04.09/29.05.2009 has rejected the party's appeal. The stayed arrears have been transferred to "Recoverable Arrears".The party has closed their business at Alang/Bhanagar. Efforts are afoot to trace out the party/properties of the party. | The CESTAT vide Order No.A/971-1059/WZB/AHD/09 dated 22.04.09/29.05.2009 has rejected the party's appeal. The stayed arrears have been transferred to "Recoverable Arrears".The party has closed their business at Alang/Bhanagar. Efforts are afoot to trace out the party/properties of the party. | ||||||||||||||||||||||||||
| 28 | Rajeev Ship Breaking Yard, 57 SBY Alang | Jamnagar | 8 | SBY/DENOVO-21/04-05 DTD. 18.04.05. | 18-Apr-05 | Recoverble | The importer had imported old ships during the period 1991-96 for breaking. Bills of Entry provisionally assessed due to pending classification on duty to be levied on ship stores, bunkers etc. CBEC issued Circular No.37/96-Cus. dated 03.07.96 advising classification of fuel and oil other than that contained in the vessels, machinery & engines and ship stores not showing clear evidence of use under their own appropriate headings and charging them to duty accordingly. The Circular clarified that the fuel and oil contained in the vessels, machinery and engines could be regarded forming an integral part of the vessel and hence classifiable under Heading No.89.08. AC Bhavnagar, has confirmed the duty accordingly. The importer had appealed against the AC's Order before Commr(A), who has rejected the appeal. Subsequently, the importer had appealed against the Commr(A) order before CESTAT; who has granted conditional stay subject to pre-deposit of 10% of duty and the same is pre-deposited.The CESTAT has rejected the appeal vide Order No.A/971-1059/WZB/AHD/09 dated 22.04.09/29.05.2009. | 9.5000 | 0 | 0 | 0 | 9.5000 | The CESTAT vide Order No.A/971-1059/WZB/AHD/09 dated 22.04.09/29.05.2009 has rejected the party's appeal. The stayed arrears have been transferred to "Recoverable Arrears".The party has closed their business at Alang/Bhanagar. Efforts are afoot to trace out the party/properties of the party. | The CESTAT vide Order No.A/971-1059/WZB/AHD/09 dated 22.04.09/29.05.2009 has rejected the party's appeal. The stayed arrears have been transferred to "Recoverable Arrears".The party has closed their business at Alang/Bhanagar. Efforts are afoot to trace out the party/properties of the party. | ||||||||||||||||||||||||||
| 29 | Gupta Steels 01 SBY Alang | Jamnagar | 8 | SBY/DENOVO-31/04-05 DTD. 18.04.05. | 18-Apr-05 | Recoverble | The importer had imported old ships during the period 1991-96 for breaking. Bills of Entry provisionally assessed due to pending classification on duty to be levied on ship stores, bunkers etc. CBEC issued Circular No.37/96-Cus. dated 03.07.96 advising classification of fuel and oil other than that contained in the vessels, machinery & engines and ship stores not showing clear evidence of use under their own appropriate headings and charging them to duty accordingly. The Circular clarified that the fuel and oil contained in the vessels, machinery and engines could be regarded forming an integral part of the vessel and hence classifiable under Heading No.89.08. AC Bhavnagar, has confirmed the duty accordingly. The importer had appealed against the AC's Order before Commr(A), who has rejected the appeal. Subsequently, the importer had appealed against the Commr(A) order before CESTAT; who has granted conditional stay subject to pre-deposit of 10% of duty and the same is pre-deposited.The CESTAT has rejected the appeal vide Order No.A/971-1059/WZB/AHD/09 dated 22.04.09/29.05.2009. | 15.4800 | 0 | 0 | 0 | 15.4800 | The firm is proprietorship and name of the proprietor is late Shri Shivaji Gupta. The party has closed the business. Authorisation certificte issued U/S 142(1)(c)(ii) on 29.01.05. Efforts are being made to trace out the property of the party. It has come to the notice of the department that the ownership of the building occupied by Oriental Bank of Commerce, Bhavnagar is of Late Shri Shivaji Gupta. To verify the title of the said building, the matter has been taken up with the said Bank authority and also reminded. The Supdt.( Recovery) personally visited the said Bank and requested to provide the necessary document of the ownership or deed made with Shri Shivaji Gupta for occupying the building on rent.Letters have also been written to Sales tax authorities on 08-12-2008 & 25.02.2009 for details of the party. Further, letter F.No.VIII/28-11/Rec.Cell/2004 dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | The firm is proprietorship and name of the proprietor is late Shri Shivaji Gupta. The party has closed the business. Authorisation certificte issued U/S 142(1)(c)(ii) on 29.01.05. Efforts are being made to trace out the property of the party. It has come to the notice of the department that the ownership of the building occupied by Oriental Bank of Commerce, Bhavnagar is of Late Shri Shivaji Gupta. To verify the title of the said building, the matter has been taken up with the said Bank authority and also reminded. The Supdt.( Recovery) personally visited the said Bank and requested to provide the necessary document of the ownership or deed made with Shri Shivaji Gupta for occupying the building on rent.Letters have also been written to Sales tax authorities on 08-12-2008 & 25.02.2009 for details of the party. Further, letter F.No.VIII/28-11/Rec.Cell/2004 dated 26.02.2009 has been written to Income Tax authority for tracing out address, bank account & property of the party. | ||||||||||||||||||||||||||
| 30 | Raghav Alloys | Jamnagar | 1 | OIO No.03.Cus-House/09-10 dtd.28.05.09 | Recoverble | Interest on delayed payment of duty. | 12.1300 | 0 | 0 | 0 | 12.1300 | Detention Notice has been issued under Section 142 vide F.No.VIII/28-1/Rec.Cell/2009-10 dated 06.10.2009. | Detention Notice has been issued under Section 142 vide F.No.VIII/28-1/Rec.Cell/2009-10 dated 06.10.2009. | |||||||||||||||||||||||||||
| 31 | Rupam Enterprise,Ahmedabad & Others (Total 08 defaulters) | Jamnagar | 1 | OIO No.01/Commr/09-10 dtd.22.09.09. | Recoverble | Mis-declartion in respect of description, value & weight of export consignment with intent to claim higher duty drawback rate . | 0 | 1.0000 | 0.0000 | 3.5000 | 4.5000 | Total Rs.4 lacs penalty has been imposed on various noticees. Out of them Noticee No.01 i.e. M/s.Darabshaw B.Cursetjee's Sons (Gujarat) Pvt.Ltd.,Mumbai has paid penalty of Rs.50,000/- vide challan No.CUS/1048/09-10 dated 05.11.2009. Letters dated 30.01.2010 have been written to the parties for early payment of the dues. In this case total 08 defaulters are there, out of these, 01 defaulter Shri Ramesh Bhikhubhai Renuka (Barot) has filed an appeal before CESTAT, Ahmedaad on 23.11.2009 alongwith stay application. Detention Order under Sectin 142 of Customs Act,1962 has been issued vide F.no.VIII/48-01/PI/GPPL/2008-09 dtd.04.03.10. | Total Rs.4 lacs penalty has been imposed on various noticees. Out of them Noticee No.01 i.e. M/s.Darabshaw B.Cursetjee's Sons (Gujarat) Pvt.Ltd.,Mumbai has paid penalty of Rs.50,000/- vide challan No.CUS/1048/09-10 dated 05.11.2009. Letters dated 30.01.2010 have been written to the parties for early payment of the dues. In this case total 08 defaulters are there, out of these, 01 defaulter Shri Ramesh Bhikhubhai Renuka (Barot) has filed an appeal before CESTAT, Ahmedaad on 23.11.2009 alongwith stay application. Detention Order under Sectin 142 of Customs Act,1962 has been issued vide F.no.VIII/48-01/PI/GPPL/2008-09 dtd.04.03.10. | |||||||||||||||||||||||||||
| 32 | Gokul Enterprise, Morena(MP). | Jamnagar | 1 | OIO No.3/Commr/08 dtd.23.01.2008 | Recoverble | Importer has mis-declared the goods RBD Palm Stearin as Mixed Fatty Acid and represented the wrong value as well as rate of duty. | 28.0500 | 5.0000 | 1.0000 | 3.0000 | 37.0500 | CESTAT, vide Order No.C/85&86 dtd.20.11.08 upheld the order of the Commr. regarding classification and revision of value and also confirmed the imposition of RF. of Rs.5 lacs in lieu of consfication and penalty imposed. Letter dtd.d 31.12.08 issued to the party for recovery of dues. Further, letters dtd.1501.09 & 19.2.09 are issued to the party to pay the pending dues. Letters dtd. 20.2.09 & 22.4.09 are issued to the ACCE,Gwalior requesting to recovery the arrears and to ascertain and inform the details of moveable/immorvable property of the party. The goods under confiscation has been taken for disposal and fair price has been fixed by the Committee on 06.2.09. The matter has been taken up with MSTC for e-auction. The process of e-auction has been completed. However, the party has approached the H.C. Hon'ble H.C. has ordered to maintain status-quo. Hon'ble H.C. vide order dtd.25.3.10 in the Tax Appeal had ordered for disposal of appeal, as not being maintainable in absence of jurisdiction. The imorter & Shri R.D.Agarwal vide letter dtd.31.3.10 have been reqeusted for payment of arrears. | CESTAT, vide Order No.C/85&86 dtd.20.11.08 upheld the order of the Commr. regarding classification and revision of value and also confirmed the imposition of RF. of Rs.5 lacs in lieu of consfication and penalty imposed. Letter dtd.d 31.12.08 issued to the party for recovery of dues. Further, letters dtd.1501.09 & 19.2.09 are issued to the party to pay the pending dues. Letters dtd. 20.2.09 & 22.4.09 are issued to the ACCE,Gwalior requesting to recovery the arrears and to ascertain and inform the details of moveable/immorvable property of the party. The goods under confiscation has been taken for disposal and fair price has been fixed by the Committee on 06.2.09. The matter has been taken up with MSTC for e-auction. The process of e-auction has been completed. However, the party has approached the H.C. Hon'ble H.C. has ordered to maintain status-quo. Hon'ble H.C. vide order dtd.25.3.10 in the Tax Appeal had ordered for disposal of appeal, as not being maintainable in absence of jurisdiction. The imorter & Shri R.D.Agarwal vide letter dtd.31.3.10 have been reqeusted for payment of arrears. | |||||||||||||||||||||||||||
| 33 | S/Shri Munsi Shakil Ahmed Abdul Kadir & Mohd. Ali Abdul Habib Shaikh (Owner of M/s. Gaurav Vision,Junagadh) | Jamnagar | 1 | No.A/2183/WZB/AHD/09. dtd.26.10.2009 | Recoverble | The Addl.Commr., has ordered to consficate the goods valued at Rs.1,18,000/- and ordered for R.F. of Rs.30,000/- in lieu of consfication and imposed P.P. of Rs.10,000/- and Rs.5,000/- on both the owners of M/s. Gaurav Vision, Junagadh. | 0 | 0.3000 | 0 | 0 | 0.3000 | The case was decided vide OIO No.36/Addl.Commr/96 dtd.28.11.96 under which R.F. of Rs.30,000/- imposed in lieu of consfiscation. Penalty of Rs.10,000/- an Rs.5,000/- was imposed upon Shri Munsi Shakil Ahmed Abdul Kadir and Shri Mohamad Ali Abdul Habid Shikh U/S 112(b) respectively. The party filed appeal with Commr(A). As per OIA No.162 to 163/98(33to34-CCP)/CUS/Commr(A)/AHD dtd.2403.98 fine had been set aside and sustained penalties. Both the penalties hae been paid vide Challans dtd.13.08.97. Deprtment filed appeal against the OIA. Hon'ble CESTAT Ahmedabad vide Order No.A/2183/WZB/AHD/09 dtd.20.10.2009 has set aside the OIA, setting aside the fine. The party has been pursed vide letter dated 24.11.2009 for recovelry of the government dues. The concerned jurisdictional officer (i.e. Inspector,R.C.P.,Junagadh) has been directed to approach the party for early reccovery. the concerned jurisdictional Officer vide letters dtd. 24.02.10 & 19.03.10 has reported that the persons concerned are not residing at the addressed and no whereabouts could be collected.Efforts are afoot to trace out the person concerned. | The case was decided vide OIO No.36/Addl.Commr/96 dtd.28.11.96 under which R.F. of Rs.30,000/- imposed in lieu of consfiscation. Penalty of Rs.10,000/- an Rs.5,000/- was imposed upon Shri Munsi Shakil Ahmed Abdul Kadir and Shri Mohamad Ali Abdul Habid Shikh U/S 112(b) respectively. The party filed appeal with Commr(A). As per OIA No.162 to 163/98(33to34-CCP)/CUS/Commr(A)/AHD dtd.2403.98 fine had been set aside and sustained penalties. Both the penalties hae been paid vide Challans dtd.13.08.97. Deprtment filed appeal against the OIA. Hon'ble CESTAT Ahmedabad vide Order No.A/2183/WZB/AHD/09 dtd.20.10.09 has set aside the OIA, setting aside the fine. The party has been pursed vide letter dated 24.11.2009 for recovelry of the government dues. The concerned jurisdictional officer (i.e. Inspector,R.C.P.,Junagadh) has been directed to approach the party for early reccovery. the concerned jurisdictional Officer vide letters dtd. 24.02.10 & 19.03.10 has reported that the persons concerned are not residing at the addressed and no whereabouts could be collected.Efforts are afoot to trace out the person concerned. | |||||||||||||||||||||||||||
| TOTAL | 95 | 0 | 6.3000 | 1.0000 | 6.5900 | 399.3527 | ||||||||||||||||||||||||||||||||||
| NON-RECOVERABL ARREARS :30.04.2010. | ||||||||||||||||||||||||||||||||||||||||
| SR. NO. | Name of defaulter | Commi'te | No. of Cases | OIO NO. & Date | OIO Date | IEC code | Category like Recoverable/Fit for write off/BIFR/DRT/OL/COD/ Others | Brief facts | AMOUNT | Latest Status | REMARKS | Latest Status | ||||||||||||||||||||||||||||
| DUTY | R.F. | P.P. | PENALTY | TOTAL | ||||||||||||||||||||||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 14 | 9 | 10 | 11 | 12 | 13 | 15 | 13 | 15 | ||||||||||||||||||||||||
| 1 | K.B.Bhatia | 1 | 32/Cus/69. dtd.24.09.69 | 24.09.69 | Non-recoverable | Seizure of 1540 Tolas of F.M. Gold | 0 | 0 | 0 | 300000 | 300000 | Certificate Action Taken on 01.01.70. | Person is dead. | Certificate Action Taken on 01.01.70. | ||||||||||||||||||||||||||
| N.V. Bhatia, | Non-recoverable | 0 | 0 | 0 | 300000 | 300000 | Person is not traceable. No property is found on the name of the defaulter. | |||||||||||||||||||||||||||||||||
| 2 | M.M.Sheth* | 1 | 61/Cus/70 dtd 16.5.70 | 16.05.70 | Non-recoverable | Mahuva conspiracy case | 0 | 0 | 0 | 4987203 | 4987203 | Certificate Action on 16.11.71. | Person is not traceable. No property is found on the name of the defaulter. | Certificate Action on 16.11.71. | ||||||||||||||||||||||||||
| R.P.Shah | Non-recoverable | 0 | 0 | 0 | 5000000 | 5000000 | Person is not traceable. No property is found on the name of the defaulter. | |||||||||||||||||||||||||||||||||
| 3 | Vrajlal Samatbhai Dhakan | 1 | OIO No.5/Collr/GC/75,. [F.No.VIII/8-3/72(City seizure)] | Non-recoverable | seizure of Contrabound Goods | 0 | 0 | 0 | 4000 | 4000 | Certificate Action on 22.3.88.Letters F.No.XVII/8-3/72 dtd.08.06.09 has been written to Addl.Commr.,(M&),Mumbai for effecting recovery. | Person is not traceable. No property is found on the name of the defaulter. | Certificate Action on 22.3.88.Letters F.No.XVII/8-3/72 dtd.08.06.09 has been written to Addl.Commr.,(M&),Mumbai for effecting recovery. | |||||||||||||||||||||||||||
| 4 | K.B.Bhatia | 1 | 96/Collr/72 dtd 12.12.72 | 12.12.72 | Non-recoverable | Seizureof F.M.Gold | 0 | 0 | 0 | 25000 | 25000 | Certificate Action on 15.7.74. | Person is dead. | Certificate Action on 15.7.74. | ||||||||||||||||||||||||||
| N.V. Bhatia, | Non-recoverable | 0 | 0 | 0 | 25000 | 25000 | Person is not traceable. No property is found on the name of the defaulter. | |||||||||||||||||||||||||||||||||
| 5 | K.B.Bhatia | 1 | 01/Collr/73, dated 02.01.73 | 02.01.73 | Non-recoverable | Seizure OF 180 Tolas of F.M.Gold | 0 | 0 | 0 | 15000 | 15000 | Certificate Action Taken on 25.11.80 & 29.3.79.Letters F.No.VIII/10-53/69-70 dtd. 11.06.09 have been written to Mamlatdar,Rajkot City, Commr.,C.Ex.,Rajkot and Supdt.,Amreli requesting to effect the recovery. | Persond is dead. | Certificate Action Taken on 25.11.80 & 29.3.79.Letters F.No.VIII/10-53/69-70 dtd. 11.06.09 have been written to Mamlatdar,Rajkot City, Commr.,C.Ex.,Rajkot and Supdt.,Amreli requesting to effect the recovery. | ||||||||||||||||||||||||||
| G.V. Soni | Non-recoverable | 0 | 0 | 0 | 5000 | 5000 | Person is not traceable. No property is found on the name of the defaulter. | |||||||||||||||||||||||||||||||||
| 6 | N.V.Bhatia | 1 | 24/Collr/69 dtd 9.1.73 | 09.01.73 | Non-recoverable | Seizureof F.M.Gold | 0 | 0 | 0 | 5000 | 5000 | Certificate Action on 15.7.74. | Person is not traceable. No property is found on the name of the defaulter. | Certificate Action on 15.7.74. | ||||||||||||||||||||||||||
| 7 | M.M.Sheth | 1 | 33/Collr/73 dtd 4.6.73 | 04.06.73 | Non-recoverable | Mahuva conspiracy case | 0 | 0 | 0 | 10000 | 10000 | certificate Action Taken on 10.12.73. | Person is not traceable. No property is found on the name of the defaulter. | certificate Action Taken on 10.12.73. | ||||||||||||||||||||||||||
| 8 | Ratilal Deva Navik | 1 | 55/Collr/74 dtd 21.8.74 | 21.08.74 | Non-recoverable | Seizure of vessel alnoot with contraband goods | 0 | 0 | 0 | 5000 | 5000 | Certificate Action on 6.3.76. Letter F.no.VIII/10-19/Cus/74-I dtd.09.06.09 has beenwsritted to DC,CUS,Surat for effecting the recovery. | Person is not traceable. No property is found on the name of the defaulter. | Certificate Action on 6.3.76. Letter F.no.VIII/10-19/Cus/74-I dtd.09.06.09 has beenwsritted to DC,CUS,Surat for effecting the recovery. | ||||||||||||||||||||||||||
| 9 | Oriya Madhav Machhi | 1 | 60/Collr/74 dtd 28.8.74 | 28.08.74 | ||||||||||||||||||||||||||||||||||||