9911796707
TMI Blog2006 (9) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Exemption Notification No. 21/02-Cus., dated 1-3-2002 and their consequent liability to confiscation under Section 111(j) and 111(o) of the Customs Act, 1962. (ii) Consequent penal liabilities under Section 112(a) of the Customs Act, 1962. 2. M/s Gemini Overseas Ltd. and M/s Eastern Silk Industries Ltd. , are companies registered under the Companies Act, 1956 and are engaged in the manufacture of export of textile garments. They have units in the Special Economic Zone and in the Domestic Tariff Area and are sister concerns. 3. It is the case of the Revenue that these companies have imported consignments of synthetic lining and interlining material at Kolkatta Port and cleared the same availing the benefit of Exemption Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and how they have satisfied the conditions and there is no product. They claim that these submissions have not even been touched by the Ld. Commissioner and are found to be not true or otherwise. They also claim that they have manufactured and exported large quantities of jackets and ladies gowns etc. and the exemption notification in the present case has to be interpreted by applying the Apex Court s decision. The imported goods being polyester fabrics other than upholstery could not be used for any purpose other than as lining material in textile garments and there is no reason to deny them the benefit of the notification by interpreting the notification in the manner laid down by the Apex Court. 5. We find that the cross-examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfession or Incrimination, obtained by coercion relied upon in an order would render such order void. The impugned orders are to be held to be so call for de novo adjudication. 6. The Ld. Advocate for the appellants makes submissions to doubt the reliability of the statements, even on grounds of no-corroboration . We would leave all those grounds open for the importers and other appellants herein to urge before the adjudicator and seek a decision on those points, since we are satisfied that the order is required to be remitted back to the Commissioner for de novo adjudication after directing the Ld. Commissioner with directions to permit cross-examination of the persons concerned and asked for by the appellants and only thereafter arr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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