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TMI Blog2010 (2) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... thy, Member if) and Ashok Jindal, Member (J) REPRESENTED BY: S/Shri S.N. Kantawala and Hardik Modh, Advocates, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - M/s. Silicon Industries (I) Limited (SIIL for short) imported 12 consignments of Phenol, Vinyle Acetate Monomer and Aniline oil etc. during the period from 11-2-2002 to 2-7-2002. The SIIL damned benefit of exemption in terms of Notification No. 51/2000-Cus., dated 27-4-2000. The notification is meant for importation of materials which are required to be utilized to fulfill the export obligation. Investigation taken up by the departmental officers revealed that SIIL had sold the goods to various customers and did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods sold and action taken by them in respect of bounced cheques, Shri Mansingka came up with the statements stating that high sea sale was bogus and the two appellants were main persons and he had acted as dummy. He submitted that this point, even though was submitted before Commissioner but no findings have been recorded on the same. 3. He also submitted that in the statement of Shri Mansingka no evidence is available to show that high sea sale was not genuine. 4. Shri Hardik Modh appearing on behalf of the Shri Vijay Navani submitted that charges against Shri Vijay Navani are that he had assisted in pro curing advance licenses, assisting in locating CHA, assisting in transportation of goods and their disposal and therefore he was inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd misuse of advance licenses and diversion of goods. 6. We have considered the submissions made by both the sides. The importation in this case took place in the year 2002. Immediately after importation, Shri Marisingka as well as Shri Vijay Navani had diverted the goods in the market and the same is admitted even before the Metropolitan Magistrate. After two years Shri Mansingka changed his mind and voluntarily approached the departmental officers and gave his statements. As per the department, the goods have been supplied without payment of consideration. Learned advocate submits that because of the actions initiated against Shri Mansingka he approached the department and gave such statements which resulted in issue of show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of goods. Unless there is concrete evidence to show either there was no high sea sale between the parties or there is clear knowledge on the part of the appellants that goods were being diverted, no penalty can be imposed. After considering the various submissions, the conclusion emerges is that evidences gathered are not sufficient to show that the high sea sale was not genuine and Shri Didwania and Shri Ashok Desai were aware of the diversion. Therefore, penalty imposed on these two appellants cannot be sustained. 7. As regards Shri Vijay Navani, even though the Commissioner has re corded the submissions made by Shri Vijay Navani that he had no role what so ever in the import and clearance of the goods at SIIL from Kandla Port, he ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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