9911796707
TMI Blog2014 (1) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... hether CTPL was under some procedural obligation to store Caster Oil received from DTA units and SEZ units. There is no allegation of any diversion of Caster Oil stored in the tank of CTPL. There is no direct evidence to indicate that CTPL was aware that exporter of Caster Oil of SEZ units were not following the prescribed procedure. In view of these observations penalty upon CTPL cannot be imposed under Section 114 of the Customs Act, 1962 as no evidence has been brought on record suggesting any act or omission committed by CTPL which will make the goods liable to confiscation or that he knowingly abetted in the offence - Decided in favour assessee. - Appeal No.: C/201/2008-SM, C/322/2008-SM, C/323/2008-SM - ORDER No. A/10011-10013/2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ored in his bonded tank are liable to confiscation. It was his case that there is no evidence against his client that inspite of the knowledge of confiscable nature of the Caster Oil stored he allowed the storage of Caster Oil in a common bonded tank. It was also argued that all customs procedures were followed from the place of storage to export after filing proper shipping bills by exporters. He relied upon the following case laws: (i) Jha Shipping Agency vs. Commissioner of Customs (Port), Calcutta [2002 (145) E.L.T. 83 (Tri. - Kolkata)] (ii) World Cargo Movers vs. Commissioner of Customs, New Delhi [2002 (139) E.L.T. 408 (Tri. - Del.)] 4. Shri K.J. Kinariwalla (A.R.) appearing on behalf of the Revenue argued that the issue of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se proceedings there was no dispute on the facts that appellants have directly exported the Caster Oil from other DTA units and not from the units situated in SEZ. In this present case there is no evidence to suggest that 500 MT of Caster Oil exported under S/B No.915, dt. 12.01.2004 was got exported by TCIL directly from a DTA unit. On the contrary TCIL has strongly argued that 500 MT of Caster Oil exported under S/B No.915, dt. 21.01.2004 was directly exported from their SEZ. On facts the appeals decided by this bench in order decided dt. 25.10.2013 15.11.2013 with respect to other parties in the same adjudication order, were different than the facts involved in these appeals. No investigation has been made to establish that 500 MT of Cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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