9911796707
TMI Blog2013 (8) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and recovery stayed - the appellant has made out a strong prima facie case for the waiver of the pre-deposit - He had denied that he had any role in diversion of the textile of the goods which were imported and sold - It was also seen from the records that the assessee herein was a high seas seller and had accepted the fact that he had sold the goods on high seas sales basis and had received th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s role. He would submit that the appellant has in his statement dated 8.04.03 denied allegations made by the authorities as regards diversion of imported textile material. It is his submission that the appellant is a high seas sale seller who had sold the goods to M/s. Bhairavi Exim Ltd. and others, that has received payment for such sale by cheques. It is his submission that once the sale is comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch customs duty was foregone, has been evidenced and submit appellant had a role in such diversion. It is his submission that in the case in hand, the M/s. Bhairavi Exim Ltd. was investigated and director of the said M/s. Bhairavi Exim Ltd. has categorically stated that appellant herein was involved in diversion of the goods which were supposed to go an EOU for manufacturing and exporting of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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