9911796707
TMI Blog1997 (12) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of import of 26.728 M.T. of Prime Seamless Carbon Steel Pipes valued at Rs. 1,58,974/- CIF. The operative portion of the Impugned order of the Addl. Collector reads as under : The issue involved in this case is whether the importers M/s. Pradip Smithy and Engineering Works, Kudal, will qualify for clearance of the goods imported i.e. steel pipes, as Actual User under OGL Appendix 6, list 8 part (I) Item No. 523 of Policy 1985-88. The importers are holding a permanent SSI Registration certificate No. 11/20/00043/PMT/SSI, dated 30-1-1984 wherein manufacturing/processing activity mentioned are `Agricultural Implements and Fabrication . The department had made enquiries regarding manufacturing activities of the importers with the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. It is premature to conclude that the subject goods are not intended for use by M/s. Pradip Smithy. Order I, therefore drop the charges contemplated by the department." 2. Shri S.V. Singh, the ld. DR appeared for the Commissioner. Nobody is present for the respondents despite notice. The ld. DR referred to the facts of the case and grounds of appeal and emphasised that the Respondent Shri Yeshwant S. Ghadi has admitted in his statement before the Department that he had neither ordered the import of any goods nor had he any knowledge of the goods imported and that he did not need the Seamless Pipes as shown in the import documents but that he had lent name of his firm for a consideration to Dhiraj Motilal Sanghvi of M/s. Motilal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been effected by Shri Sanghvi who has used the SSI certificates and the name of the firm of M/s. Pradip Smithy Engineering Works in arranging for the import of the goods against OGL for a consideration. We hold that such appreciation of the evidence is essential before the charges could be dropped for the further reason that it is now well established that the statements obtained under Section 108 of the Customs Act, 1962 form substantial evidence in adjudication proceedings and also the further fact that none of the persons who have given statements about import in this case about the misusing of SSI certificate by a third party had gone back on their statements. Therefore the evidential value of the statements has not got diluted a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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