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TMI Blog2001 (8) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. - Both the appeals are being disposed of by a common order vide which penalty of Rs. 1.0 lac (rupees one lac only) has been imposed on the main appellant M/s. Chanduka Exports Ltd. and penalty of Rs. 50,000/-(rupees fifty thousand only) has been imposed on Shri Mohanlal Agarwal, Director of M/s. Chanduka Exports Ltd., Calcutta. 2. M/s. Chanduka Exports Ltd. filed a Bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lac (Approx.). The said request was considered by the Customs authorities and the goods were allowed to be cleared provisionally upon payment of duty. 4. Vide impugned order the Commissioner of Customs, after referring to various evidences on record had concluded that the advance licences were procured by the appellant by fraud and as such the goods imported were liable to confiscation. Inasmuc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exporter. Two advance licences dated 5-11-97 were issued by DGFT, Calcutta under DEEC Scheme. He submits that without entering into arena of dispute as regards the correctness of the advance licences, the appellant submitted special import licence and cleared the goods on payment of duty. In these circumstances confiscation of the goods was not warranted. For this proposition he places reliance up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and personal penalty is not warranted. 6. I have also heard Shri V.K. Chaturvedi, learned SDR who reiterated the reasonings of the adjudicating authority. 7. I find that the entire objection of the Revenue is that the appellant was not entitled to the duty free clearance against advance licences inasmuch as he was not having any factory as a manufacturer exporter and the advance licences ..... X X X X Extracts X X X X X X X X Extracts X X X X
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