9911796707
TMI Blog2000 (5) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... this penalties of various amounts have been imposed upon the other applicants/appellants under the provision of Section 112(a) (b) of the Customs Act, 1962. The present applications are for dispensing with the condition of pre-deposit of duties and penalties so imposed. 2. The duty has been confirmed by the Commissioner on the finding that the applicant M/s. Bowreah Cotton Mills Co. Ltd. imported mulberry raw silk/tussah silk/velvete fabrics of total CIF value of Rs. 7,42,33,349/- against five advanced licences and cleared the same duty free vide 14 bills of entries by availing the benefit of exemption Notification No. 204/92-CUS. However, the said application failed to export the resultant products and thus have not fulfilled the expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir export obligation and have thus contravened the provisions of DEEC scheme. 6. We have carefully considered the submissions of both the sides. On a query raised to Shri Lahiri that in any case the earlier proceedings could cover only a part of the goods and as to why the remaining raw materials could not be utilised for the manufacture of the products which were to be ultimately exported by them in terms of the conditions of the notification, Shri Lahiri could not give a satisfactory answer. It was also put to Shri Lahiri as to whether any application for extention of the period to fulfil the export obligation were made by the applicant to the proper authority. Shri Lahiri s contention was that during the earlier seizure of the raw si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order Shri Govindda Kr. Sarda, upon whom penalty of Rs. 10 lakhs was imposed was disposed of by this Bench vide Order No. S-440/Cal/99, dated 22-6-1999. It was observed that the Commissioner, while imposing penalties on the applicants has observed as follows :- All of the noticees are involved in the case of M/s. Bowreah Cotton Mills. So all of them are liable to penal action under section 112(a) (b) of the Customs Act, 1962. It was observed that the finding is omnibus finding and no separate role of each noticee has been discussed and brought on record. By observing so the stay petition of Shri Govinda Kr. Sarda was allowed unconditionally. As such following the said stay order we allow the stay petitions of the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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