9911796707
TMI Blog2008 (6) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... rted 7 consignments of Brass scrap at Kandla during December, 2002 and filed 7 bills of entry, which were assessed duty free in terms of Notification No. 43/2002-Cus. dt. 19-4-2002. Out of 7 consignments, one consignment was seized while being carried from Kandla to Jamnagar at the premises of M/s. Shree Nathji Metals, Jamnagar. Another consignment which was lying in the port for which bill of entry had been filed was also seized on the ground that it was meant for diversion and seized goods were subsequently provisionally released. After issuance of show cause notice, the order-in-original dt. 27-9-2005 was passed confirming the allegations of diversion of Brass Scrap and also confiscating the consignments under seizure. Duty and interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... athji Metals had clearly stated that the goods were brought to his premises for sale in the open market. He also admitted that the 6th consignment had been sold on high sea basis to the appellant by him and he had purchased the same back from the appellant with an intention to sell in open market. She also pointed out that the address of the supporting manufacturer shown in the advance licence was verified and found it to be the premises of M/s. Shree Ganesh Cast. The partner Shri Kiga Dalani stated that they had never done any work for the appellant and they had never received any goods. She also stated that the two partners of the firm are the daughters of Shri Babubhai Kapuria, who run the appellant company. The investigators have also p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjournment sought vide their lr. dt. 8-3-2004 9-3-2004 30-4-2004 Adjournment sought vide their lr. dt. 29-3-2004 3-5-2004 31-5-2004 Adjournment sought vide their lr. dt. 29-5-2004 22-11-2004 28-12-2004 Adjournment sought vide their lr. dt. 7-12-2004 29-12-2004 3-3-2005 Adjournment sought vide their lr. dt. 2-3-2005 3-8-2005 16-8-2005 - Every time adjournment has been sought on the previous day of hearing only. 6. Ld. Advocate stated that they had applied for extension for fulfilling export obligation and Commissioner should have waited for the same. In this case, the importation took place before January, 2004 and therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove the eligibility for exemption is on the person claiming the exemption and this is well settled law. Therefore it is sufficient if the Department proves that the raw material imported is not available no exports have been made no accounts have been maintained. We are also not able to agree with the ld. Advocate that the amount of duty has not been quantified in view of the fact that the show cause notice gives the amount of duty payable bill of entry wise and also in view of the fact that at the time of importation the duty foregone is always indicated. We are also not able to agree that the Commissioner has no jurisdiction since the importation was effected in Kandla port. The ld. Advocate has cited M/s. Royal Embroideries Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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