9911796707
TMI Blog1997 (4) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... OU). On 31-5-1993 officers of Customs visited the premises of National Polychem and recovered six sets of moulds of foreign origin. Since no documentary proof of lawful imports could be produced by the officers of National Polychem they were seized under Section 110 of the Customs Act, 1962. In a statement recorded on that date Partner of National Polychem stated that the 6 moulds were received by them from M/s. Tina Overseas and since the samples were not upto the required standards and moulds were sent back to M/s. Tina Overseas. 3. M/s. Tina Overseas by their letter dated 3-6-1993 stated that they were manufactures and exporters of footwear and components of footwear and they were exporting 100% of their products. The 6 moulds in ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry demand on Tina Overseas and impose a penalty of Rs. 10,000/- on National Polychem. Against the said orders the two present applicants have come in appeal. 6. I have heard the ld. Counsel, Shri G. Shivdas for the appellants and Shri Jangir Singh, ld. JDR, for the Department. 7. As regards the direction for raising the demand against M/s. Tina Overseas Ltd., ld. Counsel has contended that the said direction of the Collector (A) is infructuous in view of the permission granted to the appellants for taking the said moulds back into the factory of the appellants by letter dated 18-11-1993 issued by the Assistant Development Commissioner, Noida Export Processing Zone, Noida. 8. As regards the imposition of penalty on National Polychem L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tina Overseas the question does not survive in view of the permission already granted to them to transfer the same to the 100% EOU unit. On the question of imposition of penalty on National Polychem I find that the Collector (Appeals) order does not record any finding as to the acts of commission or omission by the appellants which attracts penal liability. In the face of the latter dated 3-6-1993 from the appellants M/s. National Polychem disclaiming any knowledge of the source of the moulds received by them and about their foreign origin and in the absence of any evidence to impute knowledge on their part, the imposition of penalty is not sustainable. 11. In view of the above, both the appeals are allowed and the impugned order set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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