9911796707
TMI Blog2016 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... Manager (Administration) clearly establishes that both Shri R N Shetty and Shri Vijay Venkatarao Kamat are responsible for the said evasion of duty. As regards the plea of limitation, it is observed that the goods were imported and cleared under License No. 0001145 dated 21.02.1990 availing the benefit of exemption under Notification No. 140/87-Cus. Dated 27.3.1987, which prescribes certain conditions, according to which they were to use the imported goods for manufacture of specified goods which were to be exported - It is settled law that when the goods are imported under certain conditions and under Bond, limitation does not apply till the conditions are fulfilled and the Bond is discharged - Appeals are dismissed - Decided against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.03.1990 through Kandla Port and Kandla Customs House, claiming benefit of exemption Notification No. 140/87-Cus. Dated 27.3.1987 as amended against licence No. 0001145 dated 21.02.1990, and cleared the goods without payment of duty. On investigation, it was established that the goods were diverted to the local market from the port of importation (Kandla Gujarat) and never reached the factory premises of the Company, at North Karnataka, thereby contravening the conditions of the exemption notification inasmuch as the imported goods were not utilised for manufacturing the final products, but diverted into local market. The conditions of the said notification required them to take the said goods directly to the factory of manufacture and en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... man. Even if the same is accepted for arguments sake, it does not absolve him from his contraventions of the provisions resulting in defrauding the Public Exchequer. 6. As regards Shri R N Shetty, it is observed that Shri R N Shetty was the Promoter-cum-whole time Chairman of the Company. He was the Authorised Signatory, looking after all operations of the Company and Bank Accounts and all policy matter were approved by him. The import of HDPE granules involving transfer of huge amount was with his approval. Thus on the facts of the case it is apparent that Shri R N Shetty, Chairman is involved in the evasion of duty. The plea of Shri R N Shetty is that he was not involved and it was Shri Vijay Venkatarao Kamat and others who did the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est for the cross-examination but they did not appear for the cross-examination of witnesses. It is also observed from the impugned order that the appellants had not cooperated in the adjudication proceedings in spite of directions of this Tribunal in the remand order. It is also observed that supporting evidences, facts of the case, and records clearly establish the contraventions and evasion of duty and the role of both the accuseds. 9. As regards the plea of limitation, it is observed that the goods were imported and cleared under License No. 0001145 dated 21.02.1990 availing the benefit of exemption under Notification No. 140/87-Cus. Dated 27.3.1987, which prescribes certain conditions, according to which they were to use the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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