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Issues:
1. Whether the appellant contravened the provisions of Notification 203/92 and the Import Policy by selling specific quantities of chemicals to a company? 2. Whether the goods were already sold by the appellant to the company as per the findings of the Commissioner? 3. Whether there was evidence of pro rata exports to fulfill the export obligation as claimed by the appellant? 4. Whether the penalty imposed on the appellant was commensurate with the gravity of the offense? Analysis: 1. The appellant, engaged in pharmaceutical goods manufacturing, imported chemicals under a value-based advance license. The Customs department discovered that the appellant sold specific quantities of chemicals to a company, leading to the issuance of notices proposing confiscation of goods and penalties. The Commissioner found the appellant in contravention of Notification 203/92 and the Import Policy, ordering confiscation of goods, demanding duty, and imposing a penalty on the importer. 2. The Commissioner's order stated that the chemicals were sold by the appellant to the company, based on evidence such as payments made, statements from involved parties, and the physical presence of goods in the company's warehouse. Despite the appellant's contentions and supporting documents, including a certificate, the Tribunal concluded that the goods had indeed been sold as per the Commissioner's findings, based on the chain of events and lack of concrete evidence supporting the appellant's claims. 3. The appellant argued that there were pro rata exports to fulfill export obligations, citing shipping bills as evidence. However, the Commissioner found no proof of export fulfillment before the seizure of goods. The Tribunal upheld this finding, stating that none of the shipping bills indicated compliance with the import DEEC No., leading to the rejection of the appellant's claim of pro rata exports. 4. The Tribunal, after considering all arguments and evidence presented, upheld the Commissioner's decision regarding the contravention of policy provisions, duty demand, and confiscation of goods. The Tribunal also found the penalty imposed on the appellant to be appropriate considering the gravity of the offense, ultimately dismissing the appeal and affirming the Commissioner's order. In conclusion, the Tribunal's detailed analysis of the issues involved in the judgment highlights the importance of compliance with import policies, export obligations, and the consequences of contravening such regulations in the pharmaceutical goods manufacturing sector.
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