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TMI Blog2007 (8) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... -export pass book holders of Varanasi were mis-utilising the facility provided to them under duty exemption scheme by selling the imported goods in the open market instead of utilizing in the manufacture of export products, various records and documents were recovered from the premises of M/s. Rank Shipping Agencies, Mumbai, scrutiny of which revealed that Shri Shashikant A.Shah of M/s. New Synthetic Chemical Industries had received various duty free imported chemicals imported by M/s. Popular Carpet Industries, Varanasi under the above mentioned pass book No.000124 and sold the same in the local market. During the investigation, Shri Shashikant's statements were recorded wherein he inter alia stated that he was dealing with import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the lorry receipts showing the dispatch of goods out of Mumbai consigned to M/s. Popular Carpet Industries were bogus. The statement of Shri Vasant Velji Thakkar, Manager of M/s. Express Cargo Movers was also recorded under Sec.108 of the Customs Act, 1962, wherein he furnished the details of goods imported under the name of M/s. Popular Carpet Industries by his firm. He also confirmed that the documents in respect of the said goods were made available by Shri Shashikant . Statement of partner of M/s. Popular Carpet Industries (Shri Bodailal Bind) was also recorded in which he stated that from 1987 the firm has started utilizing duty exemption facility, confirmed having imported the items as permissible in their Pass Book No.000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime of passing of the first order in 1995 the only document available was the purported consumption register and no other documentary evidences in the form of Lorry receipts, form 31 of Sales tax authorities and other relevant documents evidencing movement of such imported goods from Mumbai to Varanasi were available and therefore, in terms of the Tribunal's order, the Commissioner was required to restrict his findings on the acceptability and conclusion thereon only on such documentary evidence. However, the Commissioner has taken on record other documents such as lorry receipts, Form 31 etc. and he has, therefore, gone beyond the scope of the remand order. The second grievance of the Revenue is that even assuming that the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining the evidence produced by way of defence with a specific clarification that the remand is ordered only on this particular issue as to the non-examination of the documents produced by way of defence by the appellants (importer). The Commissioner has examined transport receipts of M/s. Mahalaxmi Transports showing movements of the goods from Mumbai to UP (factory of the importers) and he has noted the explanation of the importers that the transport receipts could not be produced to the investigating officer as the same were with Sales Tax authorities of UP and he has also examined Form 31 issued by Sales Tax authorities at Varanasi during the relevant period. He has also examined the consumption register. The Commissioner has held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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